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Case law › 1961 to 2025 › ss.159-189
Concordance37 rows

Sections 159 to 189 of the 1961 Act — Liability in special cases, and firms

Sections 159 to 189A of the 1961 Act: representative assessees, successors, liquidation, and the assessment of firms.

Whose mapping this is. The correspondences below are the Income Tax Department’s own, published through its comparison utility for the 1961 and 2025 Acts. They are a government work and we reproduce them as they stand, without editing. What we add is the arrangement, the links through to the chapter each 2025 provision sits in, and — on sixteen rows — our own account of what actually changed in the move. Those sixteen were worked out here by reading both provisions side by side before we found the department’s table, and every one of them agrees with it.
Income-tax Act, 1961Income-tax Act, 2025
159 - Legal representatives302 — Legal representative
160 - Representative assessee303 — Representative assessee
161 - Liability of representative assessee304 — Liability of representative assessee
162 - Right of representative assessee to recover tax paid305 — Right of representative assessee to recover tax paid
163 - Who may be regarded as agent306 — Who may be regarded as agent
164 - Charge of tax where share of beneficiaries unknown307 — Charge of tax where share of beneficiaries unknown
164A - Charge of tax in case of oral trust308 — Charge of tax in case of oral trust
165 - Case where part of trust income is chargeable304 — Liability of representative assessee
166 - Direct assessment or recovery not barred304 — Liability of representative assessee
167 - Remedies against property in cases of representative assessees304 — Liability of representative assessee
167A - Charge of tax in the case of a firm324 — Charge of tax in case of a firm
167B - Charge of tax where shares of members in associa­tion of persons or body of individuals unknown, etc.311 — Charge of tax where shares of members in association of persons or body of individuals unknown etc.
167B - Charge of tax where shares of members in associa­tion of persons or body of individuals unknown, etc.309 — Method of computing a member’s share in income of association of persons or body of individuals
167C - Liability of partners of limited liability partnership in liquidation331 — Liability of partners of limited liability partnership in liquidation
168 - Executors312 — Executor
169 - Right of executor to recover tax paid312 — Executor
170 - Succession to business otherwise than on death313 — Succession to business or profession otherwise than on death
170A - Effect of order of tribunal or court in respect of business reorganisation314 — Effect of order of tribunal or court in respect of business reorganization
171 - Assessment after partition of a Hindu undivided family315 — Assessment after partition of a Hindu undivided family
172 - Shipping business of non-residents316 — Shipping business of non-residents
173 - Recovery of tax in respect of non-resident from his assets422 — Recovery of tax arrear in respect of non-resident from his assets
174 - Assessment of persons leaving India317 — Assessment of persons leaving India
174A - Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose318 — Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
175 - Assessment of persons likely to transfer property to avoid tax319 — Assessment of persons likely to transfer property to avoid tax
176 - Discontinued business320 — Discontinued business
177 - Association dissolved or business discontinued321 — Association dissolved or business discontinued
178 - Company in liquidation322 — Company in liquidation
179 - Liability of directors of private company323 — Liability of directors of private company
180 - Royalties or copyright fees for literary or artistic workThe department’s table records no counterpart.
180A - Consideration for know-howThe department’s table records no counterpart.
184 - Assessment as a firm325 — Assessment as a firm
185 - Assessment when section 184 not complied with326 — Assessment when section 325 not complied with
187 - Change in constitution of a firm327 — Change in constitution of a firm
188 - Succession of one firm by another firm328 — Succession of one firm by another firm
188A - Joint and several liability of partners for tax payable by firm329 — Joint and several liability of partners for tax payable by firm
189 - Firm dissolved or business discontinued330 — Firm dissolved or business discontinued
189A - Provisions applicable to past assessments of firmsThe department’s table records no counterpart.
What a renumbering does not tell you. That section X became section Y is the easy half. The hard half is whether the words changed, and they very often did — a permissive ‘may’ became ‘shall’, a proviso became a free-standing sub-section, a condition moved into a Schedule. One old provision also frequently maps to several new ones, and this table shows each of those as its own row. Case law decided on the old words does not automatically carry across. Read both provisions before you rely on the mapping.