In which Cases Income of Previous Year is Assessed in the Same Year

 

Table of Contents

 

·         1. Shipping Business of Non-Residents [Section 172]:

·         2. Assessment of Persons Leaving India [Section 174]:

·         3. Assessment of Association Of Persons (AOP) or Body Of Individuals (BOI) or Artificial Juridical Person formed for a  particular event or purpose [Section 174A]:

·         4. Assessment of Persons likely to Transfer Property to Avoid Tax [Section 175]:

·         5. Discontinued Business [Section 176]:

 

 


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