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    Income_Tax_Act
    Section / Rule Number   Content   
     
    159 Legal representatives
    160 Representative assessee
    161 Liability of representative assessee
    162 Right of representative assessee to recover tax paid
    163 Who may be regarded as agent
    164 Charge of tax where share of beneficiaries unknown
    164A Charge of tax in case of oral trust
    165 Case where part of trust income is chargeable
    166 Direct assessment or recovery not barred
    167 Remedies against property in cases of representative assessees
    167A Charge of tax in the case of a firm
    167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
    167C Liability of partners of limited liability partnership in liquidation
    168 Executors
    169 Right of executor to recover tax paid
    170 Succession to business otherwise than on death
    170A Effect of order of tribunal or court in respect of business reorganisation.
    171 Assessment after partition of a Hindu undivided family
    172 Shipping business of non-residents
    173 Recovery of tax in respect of non-resident from his assets
    174 Assessment of persons leaving India
    174A Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
    175 Assessment of persons likely to transfer property to avoid tax
    176 Discontinued business
    177 Association dissolved or business discontinued
    178 Company in liquidation
    179 Liability of directors of private company in liquidation
    180 Royalties or copyright fees for literary or artistic work
    180A Consideration for know-how
    181 [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
     
         
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