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

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....lity of person in respect of income included in income of another person. 100. Where, income of a person, other than the assessee, arising from any asset, or income from membership of a firm, is incl....

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....in this behalf; (b) where any such asset is held jointly by more than one person, they shall be jointly and severally liable to pay such tax; and (c) the provisions of Chapter XIX-D shall apply ac....