Assessment of persons residing outside India (1) Where the person liable to tax under this Act resides outside India, the tax may be levied upon and recovered from his agent, and the agent shall be deemed to be, for all the purposes of this Act, the assessee in respect of such tax. (2) Any person […]

Assessment when assets are held by certain associations of persons (1) Where assets chargeable to tax under this Act are held by an association of persons, other than a company or co-operative society 31[or society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in

Assessment in cases of diversion of property, or of income from property, held under trust for public charitable or religious purposes Notwithstanding anything contained in clause (i) of section 5, where any property is held] under trust for any public purpose of a charitable or religious nature in India and— 18[(i)   any part of

Assessment when assets are held by courts of wards, administrators-general, etc (1) 89[Subject to the provisions of sub-section (1A), in the case of assets chargeable to tax under this Act], which are held by a court of wards or an administrator-general or an official trustee or any receiver or manager or any other person, by whatever

Assessment after partial partition of a Hindu undivided family Where a partial partition has taken place after the 31st day of December, 1978, among the members of a Hindu undivided family hitherto assessed as undivided,— (a)   such family shall continue to be liable to be assessed under this Act as if no such partial

Assessment after partition of a Hindu undivided family (1) Where, at the time of making an assessment, it is brought to the notice of the 87[Assessing Officer] that a partition has taken place among the members of a Hindu undivided family, and the 87[Assessing Officer], after inquiry, is satisfied that the joint family property has been partitioned

Assessment in the case of executors (1) Subject as hereinafter provided, the net wealth of the estate of a deceased person shall be chargeable to tax in the hands of the executor or executors. (2) The executor or executors shall for the purposes of this Act be treated as an individual. (3) The status of

Tax of deceased person payable by legal representative (1) Where a person dies, his executor, administrator or other legal representative shall be liable to pay out of the estate of the deceased person, to the extent to which the estate is capable of meeting the charge, the wealth-tax assessed as payable by such person, or