Representative assessee return requirement imposes filing obligation for persons receiving trust income when taxable income exceeds exemption.

Amendment imposes a mandatory return-filing obligation on persons assessed as representative assessees for income from property held under trust for charitable or religious purposes when their total income, computed without the charitable-income provision, exceeds the maximum non-taxable amount; such persons must file a prescribed, verified return and are subject to the Act's return provisions as if filing under the principal return requirement.

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