https://www.taxtmi.com/manuals?id=1235 Section 352 imposes final additional income-tax, separate from tax on total income, on a specified person at the maximum marginal rate when prescribed triggering events occur. Accreted income is the aggregate fair market value of total assets on the relevant specified date less total liabilities, subject to reduction for specified assets and related liabilities. Liability may arise on registration cancellation, non-conforming object modification, registration failure, ineligible conversion, impermissible merger or failure to transfer assets on dissolution. en-us Mon, 28 Sep 2015 10:46:00 +0530 Wed, 30 Sep 2026 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1235 Section 352 imposes final additional income-tax, separate from tax on total income, on a specified person at the maximum marginal rate when prescribed triggering events occur. Accreted income is the aggregate fair market value of total assets on the relevant specified date less total liabilities, subject to reduction for specified assets and related liabilities. Liability may arise on registration cancellation, non-conforming object modification, registration failure, ineligible conversion, impermissible merger or failure to transfer assets on dissolution. Manuals Income Tax Mon, 28 Sep 2015 10:46:00 +0530 https://www.taxtmi.com/manuals?id=1235