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Income_Tax_Act

Section / Rule Number Content


159 Legal representatives
160 Representative assessee
161 Liability of representative assessee
162 Right of representative assessee to recover tax paid
163 Who may be regarded as agent
164 Charge of tax where share of beneficiaries unknown
164A Charge of tax in case of oral trust
165 Case where part of trust income is chargeable
166 Direct assessment or recovery not barred
167 Remedies against property in cases of representative assessees
167A Charge of tax in the case of a firm
167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
167C Liability of partners of limited liability partnership in liquidation
168 Executors
169 Right of executor to recover tax paid
170 Succession to business otherwise than on death
170A Effect of order of tribunal or court in respect of business reorganisation.
171 Assessment after partition of a Hindu undivided family
172 Shipping business of non-residents
173 Recovery of tax in respect of non-resident from his assets
174 Assessment of persons leaving India
174A Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
175 Assessment of persons likely to transfer property to avoid tax
176 Discontinued business
177 Association dissolved or business discontinued
178 Company in liquidation
179 Liability of directors of private company in liquidation
180 Royalties or copyright fees for literary or artistic work
180A Consideration for know-how
181 [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]

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