India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 I-20SECTIONPAGE158BC. Procedure for block assessment 1.706158BD. Undisclosed income of any other person 1.707158BE. Time limit for completion of block assessment 1.707158BF. Certain interests and penalties not to be levied or imposed 1.709158BFA. Levy of interest and penalty in certain cases 1.709158BG. Authority competent to make the block assessment 1.711158BH. Application of other provisions of this Act 1.711158BI. Chapter not to apply after certain date 1.711CHAPTER XVLIABILITY IN SPECIAL CASESA.—Legal representatives159. Legal representatives 1.711B.—Representative assessees - General provisions160. Representative assessee 1.712161. Liability of representative assessee 1.713162. Right of representative assessee to recover tax paid 1.714C.—Representative assessees - Special cases163. Who may be regarded as agent 1.714164. Charge of tax where share of beneficiaries unknown 1.715164A. Charge of tax in case of oral trust 1.719165. Case where part of trust income is chargeable 1.719D.—Representative assessees - Miscellaneous provisions166. Direct assessment or recovery not barred 1.719167. Remedies against property in cases of representativeassessees 1.719DD.—Firms, association of persons andbody of individuals167A. Charge of tax in the case of a firm 1.719167B. Charge of tax where shares of members in association ofpersons or body of individuals unknown, etc. 1.720167C. Liability of partners of limited liability partnership inliquidation 1.720E.—Executors168. Executors 1.721169. Right of executor to recover tax paid 1.721F.—Succession to business or profession170. Succession to business otherwise than on death 1.721