INCOME TAX ACT 1967 (ACT 53) PART IV - PERSONS CHARGEABLE
Section 72. Hindu joint families.
The income of a Hindu joint family (and any income of the family's manager or karta in his capacity as such, being income by virtue of sections 55 to 59) shall be assessable and chargeable on the family's manager or karta, who shall accordingly be assessable and chargeable to tax on behalf of the family.
