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Home > Income Tax Act 2025 > Section-324Last Updated: Feb 17th 2025

Section-324 : Charge of tax in case of a firm

Learn to understand the section-324 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-324 as per act

In the case of a firm which is assessable as a firm, tax shall be charged on its total income at the rate as specified in the Finance Act of the relevant year.

2. Help and useful links for Section-324

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Self Service (DIY) Income Tax Filing made Easy
  4. Business / Partnership Firm Income Tax Guide
  5. Business / Partnership Firm Income Tax FAQs
  6. How to Calculate Remuneration, Interest to Partners?



How to get help from EZTax.in



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.