| 19 Tax of deceased person payable by legal representative |
| 19A Assessment in the case of executors |
| 20 Assessment after partition of a Hindu undivided family |
| 20A Assessment after partial partition of a Hindu undivided family |
| 21 Assessment when assets are held by courts of wards, administrators-general, etc. |
| 21A Assessment in cases of diversion of property, or of income from property, held under trust for public charitable or religious purposes |
| 22 Assessment of persons residing outside India |
| 21AA Assessment when assets are held by certain associations of persons |