Income tax Act 1961 Section wise index - cs notes

167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc.E. EXECUTORS168 Executors169 Right of executor to recover tax paidF. SUCCESSION OF BUSINESS OR PROFESSION170 Succession to business otherwise than on deathG. PARTITION171 Assessment after partition of a Hindu undivided familyH. PROFITS OF NON RESIDENTS FROM OCCASSIONAL SHIPPING BUSINESS172 Shipping business of non-residentsI. RECOVERY OF TAX IN RESPECT OF NON RESIDENTS173 Recovery of tax in respect of non-resident from his assetsJ. PERSONS LEAVING INDIA174 Assessment of persons leaving IndiaJA. AOP BOI OR ARTIFICIAL JURIDICAL PERSONS FORMED FOR A PARTICULAR EVENT OR PURPOSE174A Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purposeK. PERSONS TRYING TO ALIENATE THEIR ASSETS175 Assessment of persons likely to transfer property to avoid taxL. DISCONTINUANCE OF BUSINESS OR DISSOLUTION176 Discontinued business177 Association dissolved or business discontinued178 Company in liquidationM. PRIVATE COMPANIES179 Liability of directors of private company in liquidationN. SPECIAL PROVISIONS FOR CERTAIN KIND OF INCOMES180 Royalties or copyright fees for literary or artistic work180A Consideration for know-howCHAPTER – XVI SPECIAL PROVISIONS APPLICABLE TO FIRMSA. ASSESSMENT OF FIRMS184 Assessment as a firm185 Assessment when section 184 not complied with