Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 100] [Entire Act] Union of India - Subsection Section 100(b) in The Income Tax Act, 2025 (b)where any such asset is held jointly by more than one person, they shall be jointly and severally liable to pay such tax; and