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Home > Income Tax Act 2025 > Section-343Last Updated: Feb 17th 2025

Section-343 : Deemed accumulated income

Learn to understand the section-343 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-343 as per act

  1. The regular income, as reduced by the application of income and accumulated income under section 342, to the extent of 15% of regular income, shall be considered as deemed accumulated income and shall be invested or deposited in any of the modes permitted under section 350.
  2. The deemed accumulated income under this section shall not be considered as accumulated income for the purposes of section 342.

2. Help and useful links for Section-343

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Self Service (DIY) Income Tax Filing made Easy



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.