Representative assessee status clarifies who is treated as assessee for tax purposes, covering agents, custodians and trustees. Representative assessee comprises the agent of a non-resident and persons who receive income on behalf of others-guardians or managers for minors or persons of unsound mind, court-appointed administrators or receivers, and trustees under written or oral trusts. A trust not in writing is deemed written if the trustee forwards a signed statement with trust particulars to the Assessing Officer within prescribed three-month periods. An oral trust is one not evidenced or deemed. Every representative assessee is deemed to be an assessee for purposes of the Act.