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any sum in the hands of the legal representative as per the provisions of sub-section...assessee for the purposes of this Act. (4) Subject to the provisions of...

income chargeable to tax has escaped assessment for any tax year (herein and in sections...relevant tax year), the Assessing Officer may, subject to the provisions of...

particular, and without prejudice to the generality of the provisions of sub-section...No. 3 or 4); and (b)   not chargeable to tax under section...

assessee, there shall be deducted, as per and subject to the provisions of this section...(1)(a)(xxiii) and (xxiv), and sub-section (1)(b)(ii) to...