Section 306 — Who may be regarded as agent: its source in the Income-tax Act, 1961

Section 306 (Who may be regarded as agent) of the Income-tax Act, 2025 corresponds to Section 163 (Who may be regarded as agent) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 163 — Who may be regarded as agent

read both texts · §163 (1961) vs §306 (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 306 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 163 of the Income-tax Act, 1961.

What does Section 306 of the Income-tax Act, 2025 deal with?

Section 306 — "Who may be regarded as agent", under CHAPTER XVII - Special provisions relating to certain persons of the Income-tax Act, 2025.

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same chapter · chapter xvii - special provisions relating to certain persons · income-tax act, 2025

Section 302 — Legal representative
Section 303 — Representative assessee
Section 304 — Liability of representative assessee
Section 305 — Right of representative assessee to recover tax paid
Section 307 — Charge of tax where share of beneficiaries unknown
Section 308 — Charge of tax in case of oral trust
Section 309 — Method of computing a member’s share in income of association of persons or body of individuals
Section 310 — Share of member of an association of persons or body of individuals in the income of the association or body

frequently looked up · income-tax act, 2025

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