Home > Income Tax Act 2025 > Section-313Last Updated: Mar 06th 2025
Section-313 seeks to deal with effect of order of tribunal or court in respect of business reorganisation in cases where either proceeding is pending or an assessment is completed. Learn to understand the section-313 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.