Income Tax Liability in Special Cases (E-Book)

This 2025 Edition of Income Tax Liability in Special Cases by Ram Dutt Sharma provides a detailed and practical analysis of the provisions contained in Sections 159 to 180A of the Income Tax Act, 1961, updated with all amendments introduced by the Finance Act, 2025.

The book is designed to guide tax practitioners, corporate professionals, and students in understanding the unique and exceptional situations in which income tax liability arises, along with the method of computation, compliance requirements, and procedural nuances.

Key highlights include:

• Comprehensive coverage of liability in special cases such as:

 – Representative assessees

 – Liability of legal representatives

 – Liability in case of discontinued business

 – Liability in case of non-resident taxpayers

 – Succession to business or profession

 – Liability of partners and firms

 – Liability in case of partition of HUFs

• Detailed explanation of relevant sections, rules, and CBDT circulars

• Practical illustrations and computation examples for better clarity

• Analysis of judicial precedents shaping the interpretation of these provisions

• Special focus on compliance obligations and due dates applicable in these cases

• Guidance on avoiding litigation and ensuring smooth handling of such matters

This edition is particularly useful for:

• Chartered accountants and tax practitioners

• Corporate tax managers and finance executives

• Students of taxation and law

• Officials involved in tax administration

By offering a clear, structured, and example-based approach, this book serves as a reliable reference for understanding and handling income tax liability in special scenarios.