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        Income Tax

        Section 352 - Tax on accreted income

        Income-tax Act, 2025
        Part 5.
        Violations

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        Tax on accreted income applies to specified persons when registration, objects, conversion, merger, or dissolution triggers the charge. Tax on accreted income is payable by every specified person, in addition to regular income-tax, at the maximum marginal rate in the cases specified in the table. Accreted income is computed as the aggregate fair market value of total assets less total liabilities as on the relevant specified date, and is reduced by amounts attributable to specified assets and related liabilities.
                    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.

                          Tax on accreted income applies to specified persons when registration, objects, conversion, merger, or dissolution triggers the charge.

                          Tax on accreted income is payable by every specified person, in addition to regular income-tax, at the maximum marginal rate in the cases specified in the table. Accreted income is computed as the aggregate fair market value of total assets less total liabilities as on the relevant specified date, and is reduced by amounts attributable to specified assets and related liabilities.


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