March 6, 2018
Published by Law@HostBooks at March 6, 2018
167A. In the case of a firm which is assessable as a firm, tax shall be charged on its total income at the rate as specified in the Finance Act […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
167A. In the case of a firm which is assessable as a firm, tax shall be charged on its total income at the rate as specified in the Finance Act […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
167. The Assessing Officer shall have the same remedies against all property of any kind vested in or under the control or management of any representative assessee as he would […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
166. Nothing in the foregoing sections in this Chapter shall prevent either the direct assessment of the person on whose behalf or for whose benefit income therein referred to is […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
165. Where part only of the income of a trust is chargeable under this Act, that proportion only of the income receivable by a beneficiary from the trust which the […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
164A. Where a trustee receives or is entitled to receive any income on behalf or for the benefit of any person under an oral trust, then, notwithstanding anything contained in […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
164. (1) Subject to the provisions of sub-sections (2) and (3), where any income in respect of which the persons mentioned in clauses (iii) and (iv) of sub-section (1) of […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
163. (1) For the purposes of this Act, “agent”, in relation to a non- resident, includes any person in India— (a) who is employed by or on behalf of the […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
162. (1) Every representative assessee who, as such, pays any sum under this Act, shall be entitled to recover the sum so paid from the person on whose behalf it […]
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