Representative assessee: agents, guardians and trustees can be treated as assessees for income received on behalf of others, creating tax obligations.

Representative assessee identifies persons treated as assessees for income received on behalf of others, including agents of non-residents, guardians or managers for minors or persons of unsound mind, courts of wards, administrators, trustees under declared trusts (including valid wakf deeds) and trustees of oral trusts. A trust not declared by a written instrument may be deemed declared if the trustee forwards a signed statement to the Assessing Officer specifying trust purpose, trustee, beneficiaries and trust property within prescribed three month periods. Every representative assessee is deemed an assessee under the Act.

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