Liability of person in respect of income included in the income of another person

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....r>Liability of person in respect of income included in the income of another person. 65. Where, by reason of the provisions contained in this Chapter or in clause (i) of section 27, the income from a....

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....that portion of the tax levied on the assessee which is attributable to the income so included, and the provisions of Chapter XVII-D shall, so far as may be, apply accordingly : Provided that where a....