March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 161 : Liability of representative assessee

161. (1) Every representative assessee, as regards the income in respect of which he is a representative assessee, shall be subject to the same duties, responsibilities and liabilities as if […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
Categories

Section – 160 : Representative assessee

160. (1) For the purposes of this Act, “representative assessee” means— (i) in respect of the income of a non-resident specified in sub-section (1) of section 9, the agent of […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 159 : Legal representatives

159. (1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, […]
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