https://www.taxtmi.com/acts?id=10949 Every representative assessee is liable only for the tax base of the person represented but bears the same duties and liabilities as if those tax bases accrued to him; tax is levied and recovered from the representative in the same manner as from the principal. A representative or person anticipating assessment may retain an estimated liability from amounts payable to the principal and apply to the Assessing Officer for a certificate fixing the retainable amount pending final settlement; that certificate authorises retention and limits immediate recovery except for additional principal assets. Payments made by a representative may be recovered from the principal or retained against moneys in his representative capacity. en-us Thu, 20 Aug 2009 13:21:59 +0530 Thu, 20 Aug 2009 13:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10949 Every representative assessee is liable only for the tax base of the person represented but bears the same duties and liabilities as if those tax bases accrued to him; tax is levied and recovered from the representative in the same manner as from the principal. A representative or person anticipating assessment may retain an estimated liability from amounts payable to the principal and apply to the Assessing Officer for a certificate fixing the retainable amount pending final settlement; that certificate authorises retention and limits immediate recovery except for additional principal assets. Payments made by a representative may be recovered from the principal or retained against moneys in his representative capacity. Act-Rules Bills Thu, 20 Aug 2009 13:21:59 +0530 https://www.taxtmi.com/acts?id=10949