March 6, 2018

Section – 174 : Assessment of persons leaving India

174. (1) Notwithstanding anything contained in section 4, when it appears to the Assessing Officer that any individual may leave India during the current assessment year or shortly after its […]
March 6, 2018

Section – 173 : Recovery of tax in respect of non-resident from his assets

173. Without prejudice to the provisions of sub-section (1) of section 161 or of section 167, where the person entitled to the income referred to in clause (i) of sub-section […]
March 6, 2018

Section – 172 : Shipping business of non-residents

172. (1) The provisions of this section shall, notwithstanding anything contained in the other provisions of this Act, apply for the purpose of the levy and recovery of tax in […]
March 6, 2018

Section – 171 : Assessment after partition of a Hindu undivided family

171. (1) A Hindu family hitherto assessed as undivided shall be deemed for the purposes of this Act to continue to be a Hindu undivided family, except where and in […]
March 6, 2018

Section – 170 : Succession to business otherwise than on death

170. (1) Where a person carrying on any business or profession (such person hereinafter in this section being referred to as the predecessor) has been succeeded therein by any other […]
March 6, 2018

Section – 169 : Right of executor to recover tax paid

169. The provisions of section 162 shall, so far as may be, apply in the case of an executor in respect of tax paid or payable by him as they […]
March 6, 2018

Section – 168 : Executors

168. (1) Subject as hereinafter provided, the income of the estate of a deceased person shall be chargeable to tax in the hands of the executor,— (a) if there is […]
March 6, 2018

Section – 167C : Liability of partners of limited liability partnership in liquidation

167C. Notwithstanding anything contained in the Limited Liability Partnership Act, 2008 (6 of 2009), where any tax due from a limited liability partnership in respect of any income of any […]
March 6, 2018

Section – 167B : Charge of tax where shares of members in association of persons or body of individuals unknown, etc.

167B. (1) Where the individual shares of the members of an associa- tion of persons or body of individuals (other than a company or a co-operative society or a society […]

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