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Share of member of association of persons or body of individuals in income of association or body.

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....me-tax Act, 2025<br>310. Share of member of association of persons or body of individuals in income of association or body. (1) Income-tax shall not be payable by an assessee (who is a member of an....

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....tion 309 shall be chargeable to tax as part of his total income. (3) Where no income-tax is payable by an assessee under sub-section (1),-- (a) if the association of persons or body of ind....