eCourtsIndia
IndiaCode Laws
Section167B
The Income-tax Act, 1961

Charge of tax where shares of members in association of persons or body of individuals unknown, etc

Repealed From 01 Apr 1962 Act 43 of 1961 As on 15 Oct 2026

Act 43 of 1961 Ministry Finance Enacted 13 Sep 1961 In force 01 Apr 1962 Cited by 60 provisions

This provision is repealed. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026. It is reproduced because conduct before that date is still charged, tried and appealed under it.

Section 167B of the Income-tax Act, 1961 deals with charge of tax where shares of members in association of persons or body of individuals unknown, etc. Where the individual shares of the members of an association of persons or body of individuals (other than a company or a co-operative society or a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India) in The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.

(1) Where the individual shares of the members of an association of persons or body of individuals (other than a company or a co-operative society or a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India) in the whole or any part of the income of such association or body are indeterminate or unknown, tax shall be charged on the total income of the association or body at the maximum marginal rate :

Provided that, where the total income of any member of such association or body is chargeable to tax at a rate which is higher than the maximum marginal rate, tax shall be charged on the total income of the association or body at such higher rate.

(2) Where, in the case of an association of persons or body of individuals as aforesaid [not being a case falling under sub-section (1)],—

(i) the total income of any member thereof for the previous year (excluding his share from such association or body) exceeds the maximum amount which is not chargeable to tax in the case of that member under the Finance Act of the relevant year, tax shall be charged on the total income of the association or body at the maximum marginal rate;

(ii) any member or members thereof is or are chargeable to tax at a rate or rates which is or are higher than the maximum marginal rate, tax shall be charged on that portion or portions of the total income of the association or body which is or are relatable to the share or shares of such member or members at such higher rate or rates, as the case may be, and the balance of the total income of the association or body shall be taxed at the maximum marginal rate.

Explanation.—For the purposes of this section, the individual shares of the members of an association of persons or body of individuals in the whole or any part of the income of such association or body shall be deemed to be indeterminate or unknown if such shares (in relation to the whole or any part of such income) are indeterminate or unknown on the date of formation of such association or body or at any time thereafter.

Liability of partners of limited liability partnership in liquidation.

Section 167B, The Income-tax Act, 1961 (Act 43 of 1961).

Now in the Income-tax Act

INCOME-TAX-ACT-2025 311 Charge of tax where shares of members in association of persons or body of individuals unknown, etc Official correspondence

Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.

Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 60

  1. Finance Act s. 2 Income-tax
  2. Finance Act s. First Schedule First Schedule
  3. Finance Act s. 2 Income-tax
  4. Finance Act s. First Schedule First Schedule
  5. Finance Act s. 2 Income-tax
  6. Finance Act s. First Schedule First Schedule
  7. Finance Act s. 2 Income-tax
  8. Finance Act s. 2 Income-tax
  9. Finance Act s. First Schedule First Schedule
  10. Finance Act s. 2 Income-tax
  11. Finance Act s. First Schedule First Schedule
  12. Finance Act s. 2 Income-tax

and 48 more

Questions about Section 167B

What does Section 167B of the Income-tax Act deal with?

Section 167B of the Income-tax Act is headed "Charge of tax where shares of members in association of persons or body of individuals unknown, etc". Where the individual shares of the members of an association of persons or body of individuals (other than a company or a co-operative society or a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India) in

How do I find court cases under Section 167B of the Income-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 167B, section 167B Income Tax Act, section 167B of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 167B of the Income-tax Act, and has it changed?

60 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 311 (Charge of tax where shares of members in association of persons or body of individuals unknown etc.), which replaced it; conduct before that date is still charged, tried and appealed under this section.

When did Section 167B of the Income-tax Act come into force?

Section 167B of the Income-tax Act, cited as Income Tax Act 167B, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.