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