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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Deemed assessee extends tax assessment to persons assessable for another's income, including representatives and agents.</h1> Deemed assessee denotes a person made assessable for tax in respect of another person's income, loss, or refund. It attributes assessment responsibility to persons substituting for or representing the taxpayer and includes representative assessee, legal representative, and agent of a non-resident as assessable persons.

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