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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.
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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