Home > Income Tax Act 2025 > Section-305Last Updated: Mar 06th 2025
Section-305 deals with the rights of the representative assessee to recover the taxes paid by him in his capacity as representative assessee. Learn to understand the section-305 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.