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IGST_Act_2017

Section / Rule Number Content


19 Tax of deceased person payable by legal representative
19A Assessment in the case of executors
20 Assessment after partition of a Hindu undivided family
20A Assessment after partial partition of a Hindu undivided family
21 Assessment when assets are held by courts of wards, administrators-general, etc.
21A Assessment in cases of diversion of property, or of income from property, held under trust for public charitable or religious purposes
22 Assessment of persons residing outside India
21AA Assessment when assets are held by certain associations of persons