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Welcome To E-Data Book!

Section - 161 (Income Tax Act)

Liability of representative assessee

Section - 162 (Income Tax Act)

Right of representative assessee to recover tax paid

Section - 163 (Income Tax Act)

Who may be regarded as agent

Section - 164 (Income Tax Act)

Charge of tax where share of beneficiaries unknown

Section - 164A (Income Tax Act)

Charge of tax in case of oral trust

Section - 165 (Income Tax Act)

Case where part of trust income is chargeable

Section - 166 (Income Tax Act)

Direct assessment or recovery not barred

Section - 167 (Income Tax Act)

Remedies against property in cases of representative assessees

Circular No.96/1/2019-GST (Circulars- CGST)

Clarification in respect of transfer of input tax credit in case of death of sole proprietor – Reg.

Circular No.97/1/2019-GST (Circulars- CGST)

Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued.

Circular No.98/1/2019-GST (Circulars- CGST)

Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.

Circular No.100/1/2019-GST (Circulars- CGST)

GST applicability on Seed Certification Tags

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