March 6, 2018
167. The Assessing Officer shall have the same remedies against all property of any kind […]
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March 6, 2018
166. Nothing in the foregoing sections in this Chapter shall prevent either the direct assessment […]
March 6, 2018
165. Where part only of the income of a trust is chargeable under this Act, […]
March 6, 2018
164A. Where a trustee receives or is entitled to receive any income on behalf or […]
March 6, 2018
164. (1) Subject to the provisions of sub-sections (2) and (3), where any income in […]
March 6, 2018
163. (1) For the purposes of this Act, “agent”, in relation to a non- resident, […]
March 6, 2018
162. (1) Every representative assessee who, as such, pays any sum under this Act, shall […]
March 6, 2018
161. (1) Every representative assessee, as regards the income in respect of which he is […]
March 6, 2018
160. (1) For the purposes of this Act, “representative assessee” means— (i) in respect of […]
March 6, 2018
159. (1) Where a person dies, his legal representative shall be liable to pay any […]