মৃত্যু ব্যতীত অন্য কোনোভাবে উত্তরাধীকারসূত্রে প্রাপ্ত ব্যবসায়ের কর নির্ধারণ

(1) Where a person succeeds to any business of another person otherwise than on death in any income year—

(a)   the predecessor tax shall be assessed for the period before the succession in the year in which the succession takes place, and

(b)   Succession tax shall be determined for the period subsequent to the succession.

(2) Notwithstanding anything contained in subsection (l), if no predecessor is found, then the successor's tax shall be assessed for the year in which the inheritance is received or for the years preceding it and this Act shall apply to the extent applicable.

(3) If any amount payable on the income of a business cannot be recovered from the predecessor, the Deputy Commissioner of Taxes may record the information received in this regard and recover the said amount from the successor and the successor shall be entitled to recover the recovered amount from the predecessor.