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Income Tax Liability in Special Cases

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Book Details
Title Income Tax Liability in Special Cases
ISBN 9789356037762
Edition April, 2025
Pages 424
Authors Ram Dutt Sharma
Publisher Commercial Law Publishers

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HSN/SAC Code49011010
SKU: TG-CO-INCTAXLIASPC Categories: , , ,
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Description

Grab the updated “Income Tax Liability in Special Cases” (April 2025 Edition) by Ram Dutt Sharma, published by Commercial Law Publishers. Covering unique and complex income tax situations in a clear and practical manner across 424 pages. Limited-time 25% discount + Free Shipping. ISBN: 9789356037762. Order today!

Chapter Content Page
1 Introduction 1
2 Liability of Legal Representative of a Deceased Person [Section 159] 6
3 Representative Assessee [Section 160] 55
4 Liability of Representative Assessee [Section 161] 66
5 Right of Representative Assessee to Recover Tax Paid [Section 162] 76
6 Who May be Regarded as Agent in Relation to a
Non-Resident [Section 163]
77
7 Charge of Tax where Share of Beneficiaries Unknown [Section 164] 105
8 Charge of Tax in Case of Oral Trust [Section 164A] 142
9 Case where Part of Trust Income is Chargeable [Section 165] 145
10 Direct Assessment or Recovery not Barred [Section 166] 147
11 Remedies against Property in Cases of Representative
Assessees [Section 167]
169
12 Charge of Tax in the Case of a Firm [Section 167A] 170
13 Charge of Tax where Shares of Members in Association of
Persons or Body of Individuals Unknown, etc. [Section 167B]
183
14 Liability of Partners of Limited Liability Partnership in
Liquidation [Section 167C]
208
15 Liability of an Executor in Respect of Income of the Estate
of a Deceased Person [Section 168]
210
16 Right of Executor to Recover Tax Paid [Section 169] 243
17 Succession to Business Otherwise than on Death [Section 170] 246
18 Effect of Order of Tribunal of Court in Respect of
Business Reorganisation
262
19 Assessment after Partition of a Hindu Undivided Family [Section 171] 272
20 Shipping Business of Non-Residents – Levy and
Recovery of Tax [Section 172]
307
21 Recovery of Tax in Respect of Non-Resident from
his Assets [Section 173]
333
22 Assessment of Persons Leaving India [Section 174] 335
23 Assessment of Association of Persons or Body of Individuals
or Artificial Juridical Person Formed for a Particular
Event or Purpose [Section 174A]
340
24 Assessment of Persons Likely to Transfer Property to
Avoid Tax [Section 175]
341
25 Discontinued Business [Section 176] 344
26 Association Dissolved or Business Discontinued [Section 177] 355
27 Company in Liquidation [Section 178] 365
28 Liability of Directors of Private Company 384
29 Royalties or Copyright Fees for Literary or Artistic Work [Section 180] 407
30 Consideration for Know-How [Section 180A] 411

Additional information

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Commercial

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