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Report No. 12

D-Representative assessees-General.

176. Remedies against property in cases of representative assessees.-

The Income-tax Officer shall have the same remedies against all property of any kind vested in or under the control or management of any representative assessee as he would have against the property of any person liable to pay any tax, and in as full and ample a manner.

Income-Tax Act, 1922 Back

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