Act 2025Sections 302–355

Chapter XVII of the Income-tax Act, 2025 — Special Provisions Relating to Certain Persons

The largest procedural chapter — 55 sections on representative assessees, firms, and registered non-profit organisations.

What this chapter does

Sections 302 to 331 deal with who is assessed when the taxpayer is not the obvious person: legal representatives, representative assessees, executors, successors, dissolved firms, companies in liquidation, and the liability of directors and of partners of a limited liability partnership. Sections 332 to 355 are a self-contained code for registered non-profit organisations — registration, regular income, corpus donations, application and accumulation of income, restrictions on commercial activity, books, audit, return, permitted investments, specified violations and tax on accreted income.

What to watch

The non-profit code here replaces the scattered 1961 provisions on trusts and institutions; a 1961-era compliance calendar will not map cleanly onto it.
Section 354A, inserted for mergers of registered non-profit organisations, is easy to miss because of its number.

The sections in this chapter

55 sections, in the order the Act runs them. 52 have a page of their own.

What this page does not tell you. This page gives the shape of the chapter and the Act's own heading for every section in it. It does not reproduce the text of any section, and a heading is not the provision. Where a section is marked read in full, that page carries the working; everywhere else, read the section itself before relying on anything here.