March 6, 2018

Section – 161 : Liability of representative assessee

161. (1) Every representative assessee, as regards the income in respect of which he is […]
March 6, 2018

Section – 160 : Representative assessee

160. (1) For the purposes of this Act, “representative assessee” means— (i) in respect of […]
March 6, 2018

Section – 159 : Legal representatives

159. (1) Where a person dies, his legal representative shall be liable to pay any […]
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