Section 164 Income Tax Act

1 subject to the provisions of sub sections 2 and 3 charge where any income in respect of which the persons mentioned in clauses iii and iv of sub section 1 of section 180 are liable as representative assessees or any part thereof is not specifically receivable on behalf or for the.
Section 164 income tax act. 164 a 1 state and local and foreign real property taxes. Taxation gst and remedial matters act 2010 2010 no 130. 164 a 2.
Charge of tax where share of beneficiaries unknown. A general ruleexcept as otherwise provided in this section the following taxes shall be allowed as a deduction for the taxable year within which paid or accrued. Section 164 in the income tax act 1995.
I before mailing the notice of assessment for the year where the taxpayer is for any purpose of the definition refundable investment tax credit as defined in subsection 127 1 2 a qualifying corporation as defined in that subsection and claims in its return of income for the year to have paid an amount on account of its tax payable. Except as otherwise provided in this section the following taxes shall be allowed as a deduction for the taxable year within which paid or accrued. 1 subject to the provisions of sub sections 2 and 3 where any income in respect of which the persons mentioned in clauses iii and iv of sub section 1 of section 160 are liable as representative assessees or any part thereof is not specifically receivable on behalf or for the benefit of any one person or where the.
Charge of tax where share of beneficiaries unknown. The provisions of sec. Taxation consequential rate alignment and remedial matters act 2009 2009 no 63.
Sec 164 1 lays down that where any income or any part thereof in respect of which the persons mentioned in cl iv of sub section 1 of section 160 is liable as representative assesee or any part thereof. For section 164 of the income tax act the following section shall be substituted with effect from the 1st day of april 1971 namely. 164 1 of the act and expln 1 to sec 164 are relevant in this regard.
Taxation tax administration and remedial matters act 2011 2011 no 63. 1 state and local and foreign real property taxes.