Section 161 : Liability of representative assessee.
161 : (1) Every representative assessee, as regards the income in respect of which he is a representative assessee, shall […]
161 : (1) Every representative assessee, as regards the income in respect of which he is a representative assessee, shall […]
160. (1) For the purposes of this Act, “representative assessee” meansâ (i) in respect of the income of a non-resident
159. (1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would
158BI. The provisions of this Chapter shall not apply where a search is initiated under section 132, or books of
158BH. Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to assessment made under
158BG. The order of assessment for the block period shall be passed by an Assessing Officer not below the rank
158BFA. (1) Where the return of total income including undisclosed income for the block period, in respect of search initiated
158BF. No interest under the provisions of section 234A, 234B or 234C or penalty under the provisions of clause (c)
158BE. (1) The order under section 158BC shall be passedâ (a) within one year from the end of the month
158BD. Where the Assessing Officer is satisfied that any undisclosed income belongs to any person, other than the person with