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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x Act, 2025<br>100. Liability of person in respect of income included in income of another person. Where, income of a person, other than the assessee, arising from any asset, or income from members....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d, upon service of notice of demand by the Assessing Officer in this behalf; (b) where any such asset is held jointly by more than one person, they shall be jointly and severally liable to pa....