Income-tax Act,1961 |
Act No : 43 of 1961 |
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Contents of Act: |
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SECTION( 162 ) Right of representative assessee to recover tax paid | |
SECTION( 163 ) Who may be regarded as agent | |
SECTION( 164 ) Charge of tax where share of beneficiaries unknown3 | |
SECTION( 165 ) Case where part of trust income is chargeable | |
SECTION( 166 ) Direct assessment or recovery not barred4 | |
SECTION( 167 ) Remedies against property in cases of representative assessees | |
SECTION( 168 ) Executors | |
SECTION( 169 ) Right of executor to recover tax paid | |
SECTION( 170 ) Succession to business otherwise than on death | |
SECTION( 171 ) Assessment after partition of a Hindu undivided family |