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Section 328: Succession of one firm by another firm · Complied AI

Chapter 17
Section 328

Section 328Chapter 17

Succession of one firm by another firm

Where a firm carrying on a business or profession is succeeded by another firm, except in a case covered by section 327, separate assessments shall be made on the predecessor firm and the successor firm as per the provisions of section 313.

Section 327 Section 328 Section 329