INDIAN COMPANY WHOSE SHARES ARE TRANSFERRED WHETHER CAN BE TREATED AS AGENT UNDER SECTION 163

Section 159 fastens the liability upon the ‘Legal representatives’ under certain circumstances when a person is liable to pay tax dues. Section 160 defines ‘Representative assessee’ and section 161 gives the circumstances under which liability of representative assessee arises. When representative assessee has to pay tax on behalf of a person, section 162 confers right […]

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