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1961Section 167

167. Remedies against property in cases of representative assessees.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

The Assessing Officer shall have the same remedies against all property of any kind vested in or under the control or management of any representative assessee as he would have against the property of any person liable to pay any tax, and in as full and ample a manner, whether the demand is raised against the representative assessee or against the beneficiary direct.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·