https://www.taxtmi.com/acts?id=4144 Section 174A provides that where an association of persons, body of individuals, or artificial juridical person formed for a particular event or purpose is likely to be dissolved in the assessment year of its formation or immediately thereafter, the total income of that entity from the expiry of the previous year to the date of dissolution is chargeable to tax in that assessment year, and the assessment proceedings shall, so far as may be, follow the procedural provisions applicable to persons leaving the country. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 15:41:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4144 Section 174A provides that where an association of persons, body of individuals, or artificial juridical person formed for a particular event or purpose is likely to be dissolved in the assessment year of its formation or immediately thereafter, the total income of that entity from the expiry of the previous year to the date of dissolution is chargeable to tax in that assessment year, and the assessment proceedings shall, so far as may be, follow the procedural provisions applicable to persons leaving the country. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4144