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159 Legal representatives
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160 Representative assessee
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161 Liability of representative assessee
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162 Right of representative assessee to recover tax paid
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163 Who may be regarded as agent
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164 Charge of tax where share of beneficiaries unknown
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164A Charge of tax in case of oral trust
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165 Case where part of trust income is chargeable
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166 Direct assessment or recovery not barred
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167 Remedies against property in cases of representative assessees
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167A Charge of tax in the case of a firm
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167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
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167C Liability of partners of limited liability partnership in liquidation
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168 Executors
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169 Right of executor to recover tax paid
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170 Succession to business otherwise than on death
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170A Effect of order of tribunal or court in respect of business reorganisation.
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171 Assessment after partition of a Hindu undivided family
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172 Shipping business of non-residents
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173 Recovery of tax in respect of non-resident from his assets
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174 Assessment of persons leaving India
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174A Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
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175 Assessment of persons likely to transfer property to avoid tax
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176 Discontinued business
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177 Association dissolved or business discontinued
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178 Company in liquidation
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179 Liability of directors of private company in liquidation
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180 Royalties or copyright fees for literary or artistic work
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180A Consideration for know-how
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181 [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
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