Section 176 : Discontinued business.
176. (1) Notwithstanding anything contained in section 4, where any business or profession is discontinued in any assessment year, the […]
176. (1) Notwithstanding anything contained in section 4, where any business or profession is discontinued in any assessment year, the […]
175. Notwithstanding anything contained in section 4, if it appears to the Assessing Officer during any current assessment year that
174A. Notwithstanding anything contained in section 4, where it appears to the Assessing Officer that any association of persons or
174. (1) Notwithstanding anything contained in section 4, when it appears to the Assessing Officer that any individual may leave
173. Without prejudice to the provisions of sub-section (1) of section 161 or of section 167, where the person entitled
172 : (1) The provisions of this section shall, notwithstanding anything contained in the other provisions of this Act, apply
171. (1) A Hindu family hitherto assessed as undivided shall be deemed for the purposes of this Act to continue
170. (1) Where a person carrying on any business or profession (such person hereinafter in this section being referred to
169. The provisions of section 162 shall, so far as may be, apply in the case of an executor in
168. (1) Subject as hereinafter provided, the income of the estate of a deceased person shall be chargeable to tax