Mera Samvidhaan All of Income-tax Act, 1961

Chapter XV · Liability in Special Cases

167Remedies against property in cases of representative assessees.

Section 167 · Chapter XV · D.—Representative assessees - Miscellaneous provisions · page 677 of the Act

The 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.

Other provisions that mention Section 167

Section 167 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.