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<h1>Income Tax Bill 2025 defines 'representative assessee' including agents of non-residents, guardians, and trustees managing income.</h1> A 'representative assessee' under the Income Tax Bill, 2025, includes agents of non-residents, guardians of minors or mentally ill individuals, and managers or trustees managing income on behalf of others. This encompasses court-appointed managers, trustees under written or oral trusts, and agents deemed under specific sections. Trusts not declared by a written instrument are considered valid if a written statement is submitted to the Assessing Officer within specified timeframes. Representative assessees are treated as assessees for tax purposes, ensuring accountability for income management on behalf of others.