Liability of person in respect of income included in income of another person.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ility of person in respect of income included in income of another person. 100. Where, income of a person, other than the assessee, arising from any asset, or income from membership of a firm, is inc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in this behalf; (b) where any such asset is held jointly by more than one person, they shall be jointly and severally liable to pay such tax; and (c) the provisions of Chapter XIX-D shall apply a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X