14.—Assessment of firms
Charge of tax in 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 any Central Act for relevant tax year.
Section 324: Charge of tax in case of a firm
The Income-tax Act, 2025Central Act · Act 30 of 2025
Where this provision sits
| Act | The Income-tax Act, 2025 |
|---|---|
| Section | 324 |
| Marginal note | Charge of tax in case of a firm |
| Jurisdiction | Central |
| Status | In force as published by the source |
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