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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Bill 2025: Clause 304 defines duties and liabilities of representative assessee, including direct tax recovery.</h1> Clause 304 of the Income Tax Bill, 2025, outlines the responsibilities and liabilities of a representative assessee. It mandates that a representative assessee is subject to the same duties as if the income were received by them directly. They are liable for assessment and proceedings in their name, and tax is levied and recovered from them as it would be from the person they represent. The clause allows the Assessing Officer to directly assess or recover tax from the person benefiting from the income. It also details the calculation of taxable income for trust beneficiaries and grants the Assessing Officer remedies against the representative assessee's property.
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