The Statutory Brief

IT Act 1961 → 2025 / Sections 159–178

Non-residents & DTAA

Sections 159–178 → Sections 302–322

Legal representatives, agents of non-residents, trusts, executors, persons leaving India

Sections 159–178 of the old Income-tax Act, 1961 · new sections 302–322 under the Income-tax Act, 2025

New reference Sections 302 to 322 (legal and representative assessees, special cases)

Income-tax Act, 1961Sections 159–178

  • 159: legal representatives of a deceased person
  • 160–163: representative assessee and who is an agent of a non-resident
  • 164, 164A, 161, 165–167: trusts, oral trusts and liability of trustees
  • 168–178: executors, succession to business, HUF partition, shipping of non-residents, persons leaving India, liquidation

Applies to FY 2025-26 (AY 2026-27) and earlier years.

Income-tax Act, 2025Sections 302 to 322 (legal and representative assessees, special cases)

  • 159 → 302; 160 → 303; 163 → 306 (agent of non-resident)
  • 161, 165, 166, 167 → combined in 304
  • 164 → 307; 164A → 308; 168 & 169 → 312
  • 172 → 316 (7.5% deemed income for non-resident shipping); 178 → 322

Applies from tax year 2026-27 (from 1 April 2026).

Section-by-section mapping (27 sections)

1961 ActSubject2025 Act
159Legal representatives302
160Representative assessee303
161Liability of representative assessee304
162Right of representative assessee to recover tax paid305
163Who may be regarded as agent306
164Charge of tax where share of beneficiaries unknown307
164ACharge of tax in case of oral trust308
165Case where part of trust income is chargable304
166Direct assessment or recovery not barred304
167Remedies against property in cases of representative assessees304
167ACharge of tax in case of a firm324
167BCharge of tax where AOP/BOI members' shares are unknown311
167CLiability of partners of LLP in liquidation331
168Executors312
169Right of executor to recover tax paid312
170Succession to business otherwise than on death313
170AEffect of order of tribunal or court in respect of business reorganisation314
171Assessment after partition of a Hindu undivided family315
172Shipping business of non-residents316
173Recovery of tax arrear in respect of non-resident from his assets422
174Assessment of persons leaving India317
174AAssessment of association of persons or body of individuals or artificial juridical person formed318
175Assessment of persons likely to transfer property to avoid tax319
176Discontinued business320
177Association dissolved or business discontinued321
178Company in liquidation322
188AJoint and several liability of partners for tax payable by firm329

Source: CBDT mapping of sections, Income-tax Act 1961 to Income-tax Act 2025.

What changed

Renumbered; four old sections on the liability of representative assessees (161, 165, 166, 167) are consolidated into section 304.

Practice notes

  • Agent of a non-resident (306) still includes a person who acquires a capital asset in India from the non-resident.
  • Recovery from a non-resident's assets (old 173) is now section 422; liability of LLP partners (old 167C) is section 331.

These are summaries, not the statutory text. Read the bare Act for both sections on the Income Tax Department's official site, which also has a side-by-side comparison utility.

Frequently asked

What is section 163 called in the new Income Tax Act?

Section 163 (who may be regarded as agent of a non-resident) is section 306 of the Income-tax Act, 2025.

What is section 164 in the new Income Tax Act?

Charge of tax where beneficiaries' shares are unknown (private trusts) is section 307 of the Income-tax Act, 2025.

What is section 159 called in the new Income-tax Act, 2025?

Section 159 of the Income-tax Act, 1961 (Legal representatives) corresponds to section 302 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 160 called in the new Income-tax Act, 2025?

Section 160 of the Income-tax Act, 1961 (Representative assessee) corresponds to section 303 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 161 called in the new Income-tax Act, 2025?

Section 161 of the Income-tax Act, 1961 (Liability of representative assessee) corresponds to section 304 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 162 called in the new Income-tax Act, 2025?

Section 162 of the Income-tax Act, 1961 (Right of representative assessee to recover tax paid) corresponds to section 305 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 163 called in the new Income-tax Act, 2025?

Section 163 of the Income-tax Act, 1961 (Who may be regarded as agent) corresponds to section 306 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What is section 164 called in the new Income-tax Act, 2025?

Section 164 of the Income-tax Act, 1961 (Charge of tax where share of beneficiaries unknown) corresponds to section 307 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in sections 159–178 under the new Income Tax Act?

Renumbered; four old sections on the liability of representative assessees (161, 165, 166, 167) are consolidated into section 304.

Related sections

195→393TDS on interest and other sums paid to non-residents (residual provision)6→6Residential status of individuals: resident, non-resident, deemed resident9→9Income deemed to accrue or arise in India (business connection, royalty, FTS, interest)