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PROTECTIVE ASSESSMENT

Income Tax - Return of Income and Assessment Procedure - 33 - Though there is no provision in the Income-tax Act authorizing the levy of Income-tax on a person other than by whom the Income-tax is payable, yet it is open to Income-tax authorities to make a protective or alternative assessment if it is not ascertainable who is really liable to pay the tax among a few possible persons. Examples of cases where can be made are: Litigation between two parties concerned in Civil Courts. Possibility of .....

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