Income Tax Act, 2025
Section 6: Clause (i) omitted by Act 4 of 1988, s. 65 (w.e.f. 11989).
6. Clause (i) omitted by Act 4 of 1988, s. 65 (w.e.f. 11989).
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D.—Representative assessees—Miscellaneous provisions
166.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.
167. Remedies against property in cases of representative assessees.—The 1[Assessing Officer]
shall have the same remedies against all property of any kind vested in or under the control or
management of any representative assessee as he would have against the property of any person liable to
pay any tax, and in as full and ample a manner, whether the demand is raised against the representative
assessee or against the beneficiary direct.
2[DD.—Firms, association of persons and body of individuals
167A.Charge of tax in the case of a firm.—In the case of a firm which is assessable as a firm, tax
shall be charged on its total income at the 3[rate as specified in the Finance Act of the relevant year].]
4[167B.Charge of tax where shares of members in association of persons or body of individuals
unknown, etc.—(1) Where the individual shares of the members of an association of persons or body of
individuals (other than a company or a co-operative society or a society registered under the Societies
Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of
India) in the whole or any part of the income of such association or body are indeterminate or unknown,
tax shall be charged on the total income of the association or body at the maximum marginal rate:
Provided that, where the total income of any member of such association or body is chargeable to tax
at a rate which is higher than the maximum marginal rate, tax shall be charged on the total income of the
association or body at such higher rate.
(2) Where, in the case of an association of persons or body of individuals as aforesaid [not being a
case falling under sub-section (1)],—
(i) the total income of any member thereof for the previous year (excluding his share from such
association or body) exceeds the maximum amount which is not chargeable to tax in the case of that
member under the Finance Act of the relevant year, tax shall be charged on the total income of the
association or body at the maximum marginal rate;
(ii) any member or members thereof is or are chargeable to tax at a rate or rates which is or are
higher than the maximum marginal rate, tax shall be charged on that portion or portions of the total
income of the association or body which is or are relatable to the share or shares of such member or
members at such higher rate or rates, as the case may be, and the balance of the total income of the
association or body shall be taxed at the maximum marginal rate.
Explanation.—For the purposes of this section, the individual shares of the members of an association
of persons or body of individuals in the whole or any part of the income of such association or body shall
be deemed to be indeterminate or unknown if such shares (in relation to the whole or any part of such
income) are indeterminate or unknown on the date of formation of such association or body or at any time
thereafter.]
omitted by Act 4 of 1988, s. 65 (w.e.f. 11989).
620
D.—Representative assessees—Miscellaneous provisions
166.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.
167. Remedies against property in cases of representative assessees.—The 1[Assessing Officer]
shall have the same remedies against all property of any kind vested in or under the control or
management of any representative assessee as he would have against the property of any person liable to
pay any tax, and in as full and ample a manner, whether the demand is raised against the representative
assessee or against the beneficiary direct.
2[DD.—Firms, association of persons and body of individuals
167A.Charge of tax in the case of a firm.—In the case of a firm which is assessable as a firm, tax
shall be charged on its total income at the 3[rate as specified in the Finance Act of the relevant year].]
4[167B.Charge of tax where shares of members in association of persons or body of individuals
unknown, etc.—
Where the individual shares of the members of an association of persons or body of
individuals (other than a company or a co-operative society or a society registered under the Societies
Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of
India) in the whole or any part of the income of such association or body are indeterminate or unknown,
tax shall be charged on the total income of the association or body at the maximum marginal rate:
Provided that, where the total income of any member of such association or body is chargeable to tax
at a rate which is higher than the maximum marginal rate, tax shall be charged on the total income of the
association or body at such higher rate.
Where, in the case of an association of persons or body of individuals as aforesaid [not being a
case falling under sub-section
the total income of any member thereof for the previous year (excluding his share from such
association or body) exceeds the maximum amount which is not chargeable to tax in the case of that
member under the Finance Act of the relevant year, tax shall be charged on the total income of the
association or body at the maximum marginal rate;
any member or members thereof is or are chargeable to tax at a rate or rates which is or are
higher than the maximum marginal rate, tax shall be charged on that portion or portions of the total
income of the association or body which is or are relatable to the share or shares of such member or
members at such higher rate or rates, as the case may be, and the balance of the total income of the
association or body shall be taxed at the maximum marginal rate.
Explanation.—For the purposes of this section, the individual shares of the members of an association
of persons or body of individuals in the whole or any part of the income of such association or body shall
be deemed to be indeterminate or unknown if such shares (in relation to the whole or any part of such
income) are indeterminate or unknown on the date of formation of such association or body or at any time
thereafter.]