Who may be regarded as agent

Charge of tax where share of beneficiaries unknown

Charge of tax in case of oral trust

Case where part of trust income is chargeable

Direct assessment or recovery not barred

Remedies against property in cases of representative assessees

Charge of tax in the case of a firm

Charge of tax where shares of members in association of persons or body of individuals unknown, etc

Liability of partners of limited liability partnership in liquidation

Executors

Right of executor to recover tax paid

Succession to business otherwise than on death