CHAPTER XV – Liability in special cases
Here’s the section-wise analysis of CHAPTER XV – Liability in special cases of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 159 | Legal representatives. | Section-302 |
| 160 | Representative assessee. | Section-303 |
| 161 | Liability of representative assessee. | Section-304 |
| 162 | Right of representative assessee to recover tax paid. | Section-305 |
| 163 | Who may be regarded as agent. | Section-306 |
| 164 | Charge of tax where share of beneficiaries unknown. | Section-307 |
| 164A | Charge of tax in case of oral trust. | Section-308 |
| 165 | Case where part of trust income is chargable. | Section-304 |
| 166 | Direct assessment or recovery not barred . | Section-304 |
| 167 | Remedies against property in cases of representative assessees . | Section-304 |
| 167A | Charge of tax in case of a firm. | Section-324 |
| 167B | Charge of tax where shares of members in association of persons or body of individuals unknown etc. | Section-311 |
| 167C | Liability of partners of limited liability partnership in liquidation. | Section-331 |
| 168 | Executors. | Section-312 |
| 169 | Right of executor to recover tax paid . | Section-312 |
| 170 | Succession to business otherwise than on death. | Section-313 |
| 170A | Effect of order of tribunal or court in respect of business reorganisation. | Section-314 |
| 171 | Assessment after partition of a Hindu undivided family. | Section-315 |
| 172 | Shipping business of non-residents. | Section-316 |
| 173 | Recovery of tax arrear in respect of non-resident from his assets. | Section-422 |
| 174 | Assessment of persons leaving India. | Section-317 |
| 174A | Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose. | Section-318 |
| 175 | Assessment of persons likely to transfer property to avoid tax. | Section-319 |
| 176 | Discontinued business. | Section-320 |
| 177 | Association dissolved or business discontinued. | Section-321 |
| 178 | Company in liquidation. | Section-322 |
| 179 | Liability of directors of private company. | Section-323 |
| 180 | Royalties or copyright fees for literary or artistic work (Prior to 1.04.2000) | Redundant |
| 180A | Consideration for know-how (Prior to 1.04.2000) | Redundant |
| 181 | [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989.] | Omitted |
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