Liability of representative assessee

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..... ved by or accruing to or in favour of him beneficially, and shall be liable to assessment in his own name in respect of that income; but any such assessment shall be deemed to be made upon him in his representative capacity only, and the tax shall, subject to the other provisions contained in this Chapter, be levied upon and recovered from him in like manner and to the same extent as it would be l .....

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..... ny income, assessable under this Chapter in the capacity of a representative assessee, he shall not, in respect of that income, be assessed under any other provision of this Act. ---------------------- Notes :- 1. Inserted by the Finance Act, 1984, w.e.f. 1-4-1985. 2. Omitted by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1991. -
Statute, statutory provisions legislation, law, enactment, Acts .....

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