Direct assessment or recovery not barred.
- Nothing in the foregoing sections in this Chapter shall prevent either the direct assessment of the person on whose behalf or for whose benefit income therein referred to is receivable, or the recovery from such person of the tax payable in respect of such income.Previous
Sec 165 — Case where part of trust income is chargeable
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Sec 167 — Remedies against property in cases of representative assessees
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