Legal representative definition tied to Code of Civil Procedure clause, affecting Income-tax Act interpretation and tax representation treatment. Legal Representative is defined for purposes of the Income-tax Act by explicit cross-reference to the meaning ascribed in the Code of Civil Procedure, so ... Summary
Legal representative definition tied to Code of Civil Procedure clause, affecting Income-tax Act interpretation and tax representation treatment.
Legal Representative is defined for purposes of the Income-tax Act by explicit cross-reference to the meaning ascribed in the Code of Civil Procedure, so the identity, rights, and duties of a legal representative in tax contexts derive from the procedural code's formulation.
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