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Chapter 15: LIABILITY IN SPECIAL CASES

Income Tax Act • Direct Tax

Acts in this Chapter (29)

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160 Representative assessee
0 sections 0 rules
161 Liability of representative assessee
0 sections 0 rules
162 Right of representative assessee to recover tax paid
0 sections 0 rules
163 Who may be regarded as agent
0 sections 0 rules
164 Charge of tax where share of beneficiaries unknown
0 sections 0 rules
164A Charge of tax in case of oral trust
0 sections 0 rules
165 Case where part of trust income is chargeable
0 sections 0 rules
166 Direct assessment or recovery not barred
0 sections 0 rules
167 Remedies against property in cases of representative assessees
0 sections 0 rules
167A Charge of tax in the case of a firm
0 sections 0 rules
167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
0 sections 0 rules
167C Liability of partners of limited liability partnership in liquidation
0 sections 0 rules
168 Executors
0 sections 0 rules
169 Right of executor to recover tax paid
0 sections 0 rules
170 Succession to business otherwise than on death
0 sections 0 rules
170A Effect of order of tribunal or court in respect of business reorganisation.
0 sections 0 rules
171 Assessment after partition of a Hindu undivided family
0 sections 0 rules
172 Shipping business of non-residents
0 sections 0 rules
173 Recovery of tax in respect of non-resident from his assets
0 sections 0 rules
174 Assessment of persons leaving India
0 sections 0 rules
174A Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
0 sections 0 rules
175 Assessment of persons likely to transfer property to avoid tax
0 sections 0 rules
176 Discontinued business
0 sections 0 rules
177 Association dissolved or business discontinued
0 sections 0 rules
178 Company in liquidation
0 sections 0 rules
179 Liability of directors of private company in liquidation
0 sections 0 rules
180 Royalties or copyright fees for literary or artistic work
0 sections 0 rules
180A Consideration for know-how
0 sections 0 rules
181 [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
0 sections 0 rules
Chapter Statistics
29
Acts
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Sections
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Rules
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Forms
Hierarchy Path
Direct Tax
Income Tax Act
LIABILITY IN SPECIAL CASES
Chapter Information
Chapter Number:
15
Full Name:
Chapter XV LIABILITY IN SPECIAL CASES
Order:
0
Created:
Aug 22, 2025
Updated:
Aug 22, 2025
Recently Added Acts
160 Representative assessee 0 sections • Added: Aug 22, 2025
161 Liability of representative assessee 0 sections • Added: Aug 22, 2025
162 Right of representative assessee to recover tax paid 0 sections • Added: Aug 22, 2025
163 Who may be regarded as agent 0 sections • Added: Aug 22, 2025
164 Charge of tax where share of beneficiaries unknown 0 sections • Added: Aug 22, 2025
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