Section 166: Direct assessment or recovery not barred

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

D.—Representative assessees - Miscellaneous provisions

Direct assessment or recovery not barred.

Nothing in the foregoing sections in this Chapter shall prevent eitherthe 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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	166
Marginal note	Direct assessment or recovery not barred
Jurisdiction	Central
Status	Repealed
Judgments citing it	1

Judgments that turned on this provision

ITR/142/1976 of COMMISSIONER OF INCOME-TAX Vs SMT.BHARTIDEVI SARABHAIHigh Court of Gujarat · 1997-12-16

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