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Assessment of unincorporated bodies: tax may be charged for the period up to likely dissolution, with departure-style proceedings applying. Where an Assessing Officer determines an unincorporated body formed for a purpose is likely to be dissolved in the financial year or shortly thereafter, the Assessing Officer may charge to tax in that financial year the tax bases of the unincorporated body for the period beginning from the first day of the financial year to the likely date of its dissolution; the provisions of section 171 shall apply to any proceeding under this section as they apply in the case of a person leaving India.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Assessment of unincorporated bodies: tax may be charged for the period up to likely dissolution, with departure-style proceedings applying.</h1> Where an Assessing Officer determines an unincorporated body formed for a purpose is likely to be dissolved in the financial year or shortly thereafter, the Assessing Officer may charge to tax in that financial year the tax bases of the unincorporated body for the period beginning from the first day of the financial year to the likely date of its dissolution; the provisions of section 171 shall apply to any proceeding under this section as they apply in the case of a person leaving India.
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