Section 330 — Firm dissolved or business discontinued: its source in the Income-tax Act, 1961

Section 330 (Firm dissolved or business discontinued) of the Income-tax Act, 2025 corresponds to Section 189 (Firm dissolved or business discontinued) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 189 — Firm dissolved or business discontinued

read both texts · §189 (1961) vs §330 (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 330 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 189 of the Income-tax Act, 1961.

What does Section 330 of the Income-tax Act, 2025 deal with?

Section 330 — "Firm dissolved or business discontinued", 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 326 — Assessment when section 325 not complied with
Section 327 — Change in constitution of a firm
Section 328 — Succession of one firm by another firm
Section 329 — Joint and several liability of partners for tax payable by firm
Section 331 — Liability of partners of limited liability partnership in liquidation
Section 332 — Application for registration
Section 333 — Switching over of regimes
Section 334 — Tax on income of registered non-profit organisation

frequently looked up · income-tax act, 2025

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