Income Tax Section - 166, Income Tax Act, 1961-2021

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Section - 166,  Income Tax Act, 1961-2021

D.—Representative assessees - Miscellaneous provisions

Direct assessment or recovery not barred.

166. Nothing in the foregoing sections in this Chapter shall prevent either the direct assessment of the person on whose behalf or for whose benefit income therein referred to is receivable, or the recovery from such person of the tax payable in respect of such income.