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[Cites 0, Cited by 1] [Section 171(4)] [Section 171] [Entire Act]

Union of India - Subsection

Section 171(4)(b) in The Income Tax Act, 1961

(b)each member or group of members shall, in addition to any tax for which he or it may be separately liable and notwithstanding anything contained in clause (2) of section 10, be jointly and severally liable for the tax on the income so assessed.