Section 167: Remedies against property in cases of representative assessees

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Remedies against property in cases of representative assessees.

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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	167
Marginal note	Remedies against property in cases of representative assessees
Jurisdiction	Central
Status	Repealed
Judgments citing it	1

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