Income-tax Act, 1961 · Chapter XV: Liability in Special Cases · D.—Representative assesses-Miscellaneous provisions
Section 167: Remedies against property in cases of representative assessees
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
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. [DD.—Firms, association of persons and body of individuals
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 167
No Supreme Court judgment in our database cites this section yet.