— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
Section 304 — Liability of representative assessee: its source in the Income-tax Act, 1961
Section 304 (Liability of representative assessee) of the Income-tax Act, 2025 consolidates Section 161, Section 165, Section 166 and Section 167 of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 161 — Liability of representative assessee
- Section 165 — Case where part of trust income is chargeable
- Section 166 — Direct assessment or recovery not barred
- Section 167 — Remedies against property in cases of representative assessees
read both texts · §161 (1961) vs §304 (2025)
loading…
loading…
Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
— built by nexus
Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.