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of <h1>Representative assessee under Section 160 includes agents, guardians, administrators, and trustees managing income for others</h1> Section 160 of the Income Tax Act, 1961 defines 'representative assessee' as individuals who manage income on behalf of others. This includes agents of non-residents for income specified under section 9, guardians managing income for minors or incapacitated persons, court-appointed officials like administrators and trustees managing property, and trustees under written or oral trusts who receive income for beneficiaries. The provision establishes that all representative assessees are deemed assessees under the Act, making them liable for tax obligations related to the income they manage.
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