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          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>Taxation of members' share in association income: exclusion when association taxed at maximum marginal rate, otherwise included.</h1> A member's share of income from an association of persons or body of individuals (excluding companies, co-operative societies and registered societies) is computed by the statutory method and, except where the association is taxed at the maximum marginal or higher rate (in which case the member's share is excluded), generally forms part of the member's total income; if no tax is chargeable on the association's total income, the member's computed share is chargeable to tax in his hands.

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