Section 162 of Income Tax Act 1961
Section 162 of Income Tax Act 1961-Right of representative assessee to recover tax paid. (1) Every representative assessee who, as […]
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Income TaxIncome Tax
Income Tax
Section 161 of Income Tax Act 1961
Section 161 of Income Tax Act 1961-Liability of representative assessee. (1) Every representative assessee, as regards the income in respect
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Income TaxSection 160 of Income Tax Act 1961
Section 160 of Income Tax Act 1961-Representative assessee. (1) For the purposes of this Act, “representative assessee” means— (i) in
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Income TaxSection 159 of Income Tax Act 1961
Section 159 of Income Tax Act 1961-Legal representatives. (1) Where a person dies, his legal representative shall be liable to
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Income TaxSection 158BI of Income Tax Act 1961
Section 158BI of Income Tax Act 1961-Chapter not to apply in certain circumstances. [Omitted by the Finance Act, 2025, w.r.e.f.1-9-2024.]
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Income TaxSection 158BH of Income Tax Act 1961
Section 158BH of Income Tax Act 1961-Application of other provisions of this Act. Save as otherwise provided in this Chapter,
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Income Tax