Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clause 170 of Direct Taxes Code Bill, 2009: Who Qualifies as 'Representative Assessee' for Tax Purposes?</h1> Clause 170 of the Direct Taxes Code Bill, 2009, defines 'representative assessee' for tax purposes. It includes agents of non-residents, guardians or managers of minors or incapacitated individuals, court-appointed managers, trustees of trusts, legal representatives of deceased individuals, participants or their representatives in dissolved unincorporated bodies, and liquidators of companies. An agent for a non-resident can be anyone in India with business connections or income dealings with the non-resident. Brokers dealing indirectly with non-residents are not agents if transactions are routine. Executors of estates are defined as individuals or associations of executors. Individuals must be heard before being deemed agents.
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