Charge of tax where share of beneficiaries unknown (1) Subject to the provisions of sub-sections (2) and (3), where any income in respect of which the persons mentioned in clauses (iii) and (iv) of sub-section (1) of section 160 are liable as representative assessees or any part thereof is not specifically receivable on behalf or for the […]

Who may be regarded as agent (1) For the purposes of this Act, “agent”, in relation to a non-resident, includes any person in India—  (a) who is employed by or on behalf of the non-resident; or  (b) who has any business connection with the non-resident; or  (c) from or through whom the non-resident is in

Right of representative assessee to recover tax paid (1) Every representative assessee who, as such, pays any sum under this Act, shall be entitled to recover the sum so paid from the person on whose behalf it is paid, or to retain out of any moneys that may be in his possession or may come

Liability of representative assessee (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 the income were income received by or accruing to or in favour of him beneficially, and shall be liable to assessment in

Representative assessee (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 the non-resident, including a person who is treated as an agent under section 163;  (ii) in respect of the income of a minor, lunatic or idiot,

Legal representatives (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, in the like manner and to the same extent as the deceased. (2) For the purpose of making an assessment (including an assessment, reassessment

Chapter not to apply after certain date The provisions of this Chapter shall not apply where a search is initiated under section 132, or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing |

Application of other provisions of this Act Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to assessment made under this Chapter. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return

Authority competent to make the block assessment The order of assessment for the block period shall be passed by an Assessing Officer not below the rank of an Assistant Commissioner or Deputy Commissioner or an Assistant Director or Deputy Director, as the case may be : Provided that no such order shall be passed without the

Levy of interest and penalty in certain cases (1) Where the return of total income including undisclosed income for the block period, in respect of search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A on or after the 1st day of January, 1997, as required by a notice under clause