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of <h1>Understanding 'Representative Assessee' Under Section 160(1) of the Income Tax Act 1961: Key Roles and Responsibilities</h1> A 'Representative Assessee' under section 160(1) of the Income Tax Act 1961 refers to individuals or entities responsible for managing income on behalf of others. This includes agents of non-residents, guardians of minors or individuals with mental incapacities, court-appointed managers, trustees of written or oral trusts, and others managing income for beneficiaries. Trusts not declared by a written instrument can be recognized if a written statement is provided to the Assessing Officer within specified timeframes. Representative assessees are treated as assessees under the Act for tax purposes.
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