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                        302. Legal representative
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                        303. Representative assessee.
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                        304. Liability of representative assessee
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                        305. Right of representative assessee to recover tax paid.
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                        306. Who may be regarded as agent
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                        307. Charge of tax where share of beneficiaries unknown
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                        309. Method of computing a member’s share in income of association of persons or body of individuals.
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                        310. Share of member of association of persons or body of individuals in income of association or body.
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                        311. Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
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                        312. Executor
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                        313. Succession to business or profession otherwise than on death.
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                        314. Effect of order of tribunal or court in respect of business reorganisation.
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                        315. Assessment after partition of Hindu undivided family.
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                        316. Shipping business of non-residents.
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                        317. Assessment of persons leaving India
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                        318. Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
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                        319. Assessment of persons likely to transfer property to avoid tax
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                        320. Discontinued business
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                        321. Association dissolved or business discontinued.
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                        322. Company in liquidation
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                        323. Liability of directors of private company
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                        324. Charge of tax in case of a firm
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                        325. Assessment as a firm
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                        326. Assessment when section 325 not complied with.
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                        327. Change in constitution of a firm.
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                        328. Succession of one firm by another firm.
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                        329. Joint and several liability of partners for tax payable by firm.
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                        330. Firm dissolved or business discontinued.
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                        332. Application for registration.
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                        333. Switching over of regimes
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                        334. Tax on income of registered non-profit organisation.
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                        335. Regular income
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                        336. Taxable regular income.
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                        308. Charge of tax in case of oral trust.
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                        337. Specified income.
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                        338. Income not to be included in regular income.
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                        339. Corpus donation.
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                        340. Deemed corpus Income
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                        341. Application of Income
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                        342. Accumulated Income
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                        343. Deemed accumulated income.
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                        344. Business undertaking held as property.
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                        345. Restriction on commercial activities by a registered non-profit organisation.
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                        346. Restriction on commercial activities by registered non-profit organisation
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                        347. Books of account.
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                        348. Audit
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                        349. Return of income
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                        350. Permitted modes of investment.
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                        351. Specified violation
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                        352. Tax on accreted income
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                        353. Other violations.
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                        354. Application for approval for purpose of section 133(1)(b)(ii).
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                        355. Interpretation.
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                        331. Liability of partners of limited liability partnership in liquidation.
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