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— official CBDT correspondence
Section 167B — Charge of tax where shares of members in association of persons or body of individuals unknown, etc.: where it sits in the Income-tax Act, 2025
As per the official CBDT correspondence, Section 167B (Charge of tax where shares of members in association of persons or body of individuals unknown, etc.) of the Income-tax Act, 1961 corresponds to Section 309 and Section 311 of the Income-tax Act, 2025.
corresponding provisions · income-tax act, 2025
- Section 309 — Method of computing a member’s share in income of association of persons or body of individuals
- Section 311 — Charge of tax where shares of members in association of persons or body of individuals unknown etc.
read both texts · §167B (1961) vs §309 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Section 167B of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?
No — its subject matter continues in the Income-tax Act, 2025 as Section 309, Section 311.
What does Section 167B of the Income-tax Act, 1961 deal with?
Section 167B — "Charge of tax where shares of members in association of persons or body of individuals unknown, etc.", under CHAPTER XV - LIABILITY IN SPECIAL CASES of the Income-tax Act, 1961.
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same chapter · chapter xv - liability in special cases · income-tax act, 1961
- Section 165 — Case where part of trust income is chargeable
- Section 166 — Direct assessment or recovery not barred
- Section 167 — Remedies against property in cases of representative assessees
- Section 167A — Charge of tax in the case of a firm
- Section 167C — Liability of partners of limited liability partnership in liquidation
- Section 168 — Executors
- Section 169 — Right of executor to recover tax paid
- Section 170 — Succession to business otherwise than on death
frequently looked up · income-tax act, 1961
§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281