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Home/Rules/IT Rules/318

318 — 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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318. Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose. — This chunk pertains to the taxation of temporary associations or bodies formed for specific events or purposes, which are likely to dissolve in the same year or immediately after it. The context prov... — Rule 318 of IT2025

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