Home > Income Tax Act 2025 > Section-311Last Updated: Mar 06th 2025
Section-311 seeks to provide for charge of tax in the hands of the association of persons or body of individuals where shares of members in such association or body is either known or unknown, represented in the form of a table. Learn to understand the section-311 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.