(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 purposes of making an assessment (including an assessment, reassessment or recomputation under […]

(1) For the purposes of this Act, “representative assessee” means— (a) in respect of the income of a non-resident specified in section 9, the agent of the non-resident, including a person who is treated as an agent under section 306; (b) in respect of the income of a minor or a person who is mentally ill or

(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 for this purpose,––(a) the representative assessee shall be liable to

(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 to him in his representative capacity, an amount

6. (1) For the purposes of this Act, “agent”, in relation to a non-resident, includes––(a) any person in India—(i) who is employed by or on behalf of the non-resident; or(ii) who has any business connection with the non-resident; or(iii) from or through whom the non-resident is in receipt of any income, whether directly or indirectly;

(1) Subject to the other provisions of this section, the income or any part thereof, in respect of the person mentioned in sections 303(1)(c) and (d) shall be chargeable to tax at the maximum marginal rate, if––(a) such income or such part thereof is not specifically receivable on behalf or for the benefit of any

(1) The income of the person appointed under an oral trust as mentioned in section 303(1)(e) shall be chargeable to tax at the maximum marginal rate, irrespective of anything contained in any other provision of this Act. (2) For the purposes of this section, “oral trust” shall have the meaning assigned to it in section 303(3).

(1) For the purposes of this section, sections 310 and 311, an association of persons or body of individuals shall not include a company or a co-operative society or a society registered under the Societies Registration Act, 1860, or under any law corresponding to that Act in force in any part of India.(2) In computing

(1) Income-tax shall not be payable by an assessee (who is a member of an association of persons or body of individuals) in respect of his share in the income of the association of persons or body of individuals computed in the manner provided in section 309, except in a case referred to in sub-section

(1) Where the individual shares of the members of an association of persons or body of individuals in the whole or any part of the income of such association or body are indeterminate or unknown,—(a) tax shall be charged on the total income of the association or body at the maximum marginal rate; or(b) where