LIABILITY IN SPECIAL CASES - Income-tax Act, 1961

Chapter: XV
LIABILITY IN SPECIAL CASES
Part: A
Legal representatives
Section 159	:	Legal representatives
Part: B
Representative assessees - General provisions
Section 160	:	Representative assessee
Section 161	:	Liability of representative assessee
Section 162	:	Right of representative assessee to recover tax paid
Part: C
Representative assessees - Special cases
Section 163	:	Who may be regarded as agent
Section 164	:	Charge of tax where share of beneficiaries unknown
Section 164A	:	Charge of tax in case of oral trust
Section 165	:	Case where part of trust income is chargeable
Part: D
Representative assessees - Miscellaneous provisions
Section 166	:	Direct assessment or recovery not barred
Section 167	:	Remedies against property in cases of representative assessees
Part: DD
Firms, association of persons and body of individuals
Section 167A	:	Charge of tax in the case of a firm
Section 167B	:	Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
Section 167C	:	Liability of partners of limited liability partnership in liquidation
Part: E
Executors
Section 168	:	Executors
Section 169	:	Right of executor to recover tax paid
Part: F
Succession to business or profession
Section 170	:	Succession to business otherwise than on death
Section 170A	:	Effect of order of tribunal or court in respect of business reorganisation
Part: G
Partition
Section 171	:	Assessment after partition of a Hindu undivided family
Part: H
Profits of non-residents from occasional shipping business
Section 172	:	Shipping business of non-residents
Part: I
Recovery of tax in respect of non-residents
Section 173	:	Recovery of tax in respect of non-resident from his assets
Part: J
Persons leaving India
Section 174	:	Assessment of persons leaving India
Part: JA
Association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
Section 174A	:	Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
Part: K
Persons trying to alienate their assets
Section 175	:	Assessment of persons likely to transfer property to avoid tax
Part: L
Discontinuance of business, or dissolution
Section 176	:	Discontinued business
Section 177	:	Association dissolved or business discontinued
Section 178	:	Company in liquidation
Part: M
Private companies
Section 179	:	Liability of directors of private company
Part: N
Special provisions for certain kinds of income
Section 180	:	Royalties or copyright fees for literary or artistic work
Section 180A	:	Consideration for know-how
Part: O
[Omitted]
Section 181	:	[OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]

LIABILITY IN SPECIAL CASES - Income-tax Act, 1961

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