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of <h1>Clause 310 Clarifies Tax Treatment for Collective Entities, Preventing Double Taxation and Ensuring Fair Income Assessment</h1> Legal analysis reveals Clause 310 of Income Tax Bill, 2025 addresses taxation of members' income from collective entities. The provision ensures single taxation by determining tax liability based on the association's tax rate. If the collective entity is taxed at maximum marginal rate, members are exempt; otherwise, members' income is included in their total taxable income. The clause aims to prevent double taxation and maintain equitable tax treatment for collective business structures.
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