March 6, 2018

Section – 167A : Charge of tax in the case of a firm

167A. In the case of a firm which is assessable as a firm, tax shall […]
March 6, 2018

Section – 167 : Remedies against property in cases of representative assessees

167A. In the case of a firm which is assessable as a firm, tax shall […]
March 6, 2018

Section – 167 : Remedies against property in cases of representative assessees

167. The Assessing Officer shall have the same remedies against all property of any kind […]
March 6, 2018

Section – 166 : Direct assessment or recovery not barred

166. Nothing in the foregoing sections in this Chapter shall prevent either the direct assessment […]
March 6, 2018

Section – 165 : Case where part of trust income is chargeable

165. Where part only of the income of a trust is chargeable under this Act, […]
March 6, 2018

Section – 164A : Charge of tax in case of oral trust

164A. Where a trustee receives or is entitled to receive any income on behalf or […]
March 6, 2018

Section – 164 : Charge69 of tax where share of beneficiaries unknown.

164. (1) Subject to the provisions of sub-sections (2) and (3), where any income in […]
March 6, 2018

Section – 163 : Who may be regarded as agent

163. (1) For the purposes of this Act, “agent”, in relation to a non- resident, […]
March 6, 2018

Section – 162 : Right of representative assessee to recover tax paid

162. (1) Every representative assessee who, as such, pays any sum under this Act, shall […]
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