Section 167A: Charge of tax in the case of a firm

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

DD.—Firms, association of persons and body of individuals

Charge of tax in the case of a firm.

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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	167A
Marginal note	Charge of tax in the case of a firm
Jurisdiction	Central
Status	Repealed

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