166 Income Tax Act - Direct assessment or recovery not barred

Section 166 of Income Tax Act 1961 - Direct assessment or recovery not barred

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.

Income Tax Act 1961

Section 161 Liability of representative assessee

Section 162 Right of representative assessee to recover tax paid

Section 163 Who may be regarded as agent

Section 164 Charge of tax where share of beneficiaries unknown

Section 164A Charge of tax in case of oral trust

Section 165 Case where part of trust income is chargeable

Section 166 Direct assessment or recovery not barred

Section 167 Remedies against property in cases of representative assessees

Section 167A Charge of tax in the case of a firm

Section 167B Charge of tax where shares of members in association of persons or body of individuals unknown, etc

Section 167C Liability of partners of limited liability partnership in liquidation

Section 168 Executors

Section 169 Right of executor to recover tax paid

Section 170 Succession to business otherwise than on death