March 6, 2018

Section – 174 : Assessment of persons leaving India

174. (1) Notwithstanding anything contained in section 4, when it appears to the Assessing Officer […]
March 6, 2018

Section – 173 : Recovery of tax in respect of non-resident from his assets

173. Without prejudice to the provisions of sub-section (1) of section 161 or of section […]
March 6, 2018

Section – 172 : Shipping business of non-residents

172. (1) The provisions of this section shall, notwithstanding anything contained in the other provisions […]
March 6, 2018

Section – 171 : Assessment after partition of a Hindu undivided family

171. (1) A Hindu family hitherto assessed as undivided shall be deemed for the purposes […]
March 6, 2018

Section – 170 : Succession to business otherwise than on death

170. (1) Where a person carrying on any business or profession (such person hereinafter in […]
March 6, 2018

Section – 169 : Right of executor to recover tax paid

169. The provisions of section 162 shall, so far as may be, apply in the […]
March 6, 2018

Section – 168 : Executors

168. (1) Subject as hereinafter provided, the income of the estate of a deceased person […]
March 6, 2018

Section – 167C : Liability of partners of limited liability partnership in liquidation

167C. Notwithstanding anything contained in the Limited Liability Partnership Act, 2008 (6 of 2009), where […]
March 6, 2018

Section – 167B : Charge of tax where shares of members in association of persons or body of individuals unknown, etc.

167B. (1) Where the individual shares of the members of an associa- tion of persons […]
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