Representative assessee filing obligation: trust and voluntary contribution income must be reported when taxable income exceeds non chargeable limit. The amendment requires persons receiving income from property held under trust or for charitable or religious purposes, or voluntary contributions, to file a return as a representative assessee when their total assessable income (computed without applying provisions for charitable or religious property income) exceeds the maximum non-taxable amount; the return must be in the prescribed form, verified and include prescribed particulars, and all applicable Act provisions apply as if the return were filed under the general filing provision.