Income Tax Liability in Special Cases

Book Details

Chapter
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
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	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

About the Author

Ram Dutt Sharma

Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and retired as Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.

He is recipient of first-ever Finance Minister's Award 2017, the Income Tax Departments highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon'ble Union Finance Minister, Shri ArunJaitley conferred this Finance Ministers Award for Excellence for his meritorious services at VigyanBhawan, New Delhi on 24.07.2017.

Awarded by Hon'ble Member (Revenue& TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter Miscellaneous Orders in Let Us Share A compilation of Best Practices & Orders Vol. VIII released on 31stOctober, 2016.

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