Grab the updated “Income Tax Liability in Special Cases” (April 2025 Edition) by Ram Dutt Sharma, published by Commercial Law Publishers. Covering unique and complex income tax situations in a clear and practical manner across 424 pages. Limited-time 25% discount 

ChapterContentPage
1Introduction1
2Liability of Legal Representative of a Deceased Person [Section 159]6
3Representative Assessee [Section 160]55
4Liability of Representative Assessee [Section 161]66
5Right of Representative Assessee to Recover Tax Paid [Section 162]76
6Who May be Regarded as Agent in Relation to a
Non-Resident [Section 163]		77
7Charge of Tax where Share of Beneficiaries Unknown [Section 164]105
8Charge of Tax in Case of Oral Trust [Section 164A]142
9Case where Part of Trust Income is Chargeable [Section 165]145
10Direct Assessment or Recovery not Barred [Section 166]147
11Remedies against Property in Cases of Representative
Assessees [Section 167]		169
12Charge of Tax in the Case of a Firm [Section 167A]170
13Charge of Tax where Shares of Members in Association of
Persons or Body of Individuals Unknown, etc. [Section 167B]		183
14Liability of Partners of Limited Liability Partnership in
Liquidation [Section 167C]		208
15Liability of an Executor in Respect of Income of the Estate
of a Deceased Person [Section 168]		210
16Right of Executor to Recover Tax Paid [Section 169]243
17Succession to Business Otherwise than on Death [Section 170]246
18Effect of Order of Tribunal of Court in Respect of
Business Reorganisation		262
19Assessment after Partition of a Hindu Undivided Family [Section 171]272
20Shipping Business of Non-Residents – Levy and
Recovery of Tax [Section 172]		307
21Recovery of Tax in Respect of Non-Resident from
his Assets [Section 173]		333
22Assessment of Persons Leaving India [Section 174]335
23Assessment of Association of Persons or Body of Individuals
or Artificial Juridical Person Formed for a Particular
Event or Purpose [Section 174A]		340
24Assessment of Persons Likely to Transfer Property to
Avoid Tax [Section 175]		341
25Discontinued Business [Section 176]344
26Association Dissolved or Business Discontinued [Section 177]355
27Company in Liquidation [Section 178]365
28Liability of Directors of Private Company384
29Royalties or Copyright Fees for Literary or Artistic Work [Section 180]407
30Consideration for Know-How [Section 180A]411