About Income Tax Liability in Special Cases
1. Introduction 1
2. Liability of Legal Representative of a Deceased Person [Section 159] 6
3. Representative Assessee [Section 160] 55
4. Liability of Representative Assessee [Section 161] 66
5. Right of Representative Assessee to Recover Tax Paid [Section 162] 76
6. Who May be Regarded as Agent in Relation to a Non-Resident [Section 163] 77
7. Charge of Tax where Share of Beneficiaries Unknown [Section 164] 105
8. Charge of Tax in Case of Oral Trust [Section 164A] 142
9. Case where Part of Trust Income is Chargeable [Section 165] 145
10. Direct Assessment or Recovery not Barred [Section 166] 147
11. Remedies against Property in Cases of Representative Assessees [Section 167] 169
12. Charge of Tax in the Case of a Firm [Section 167A] 170
13. Charge of Tax where Shares of Members in Association of Persons or Body of Individuals Unknown, etc. [Section 167B] 183
14. Liability of Partners of Limited Liability Partnership in Liquidation [Section 167C] 208
15. Liability of an Executor in Respect of Income of the Estate
of a Deceased Person [Section 168] 210
16. Right of Executor to Recover Tax Paid [Section 169] 243
17. Succession to Business Otherwise than on Death [Section 170] 246
18. Effect of Order of Tribunal of Court in Respect of
Business Reorganisation 262
19. Assessment after Partition of a Hindu Undivided Family [Section 171] 272
20. Shipping Business of Non-Residents – Levy and
Recovery of Tax [Section 172] 307
21. Recovery of Tax in Respect of Non-Resident from
his Assets [Section 173] 333
22. Assessment of Persons Leaving India [Section 174] 335
23. Assessment of Association of Persons or Body of Individuals or Artificial Juridical Person Formed for a Particular Event or Purpose [Section 174A] 340
24. Assessment of Persons Likely to Transfer Property to Avoid Tax [Section 175] 341
25. Discontinued Business [Section 176] 344
26. Association Dissolved or Business Discontinued [Section 177] 355
27. Company in Liquidation [Section 178] 365
28. Liability of Directors of Private Company 384
29. Royalties or Copyright Fees for Literary or Artistic Work [Section 180] 407
30. Consideration for Know-How [Section 180A] 411
Reviews
There are no reviews yet.