https://www.taxtmi.com/acts?id=11819 Definition of representative assessee identifies agents of non-residents, guardians or managers of minors or persons of unsound mind, court-appointed receivers or administrators, trustees, legal representatives or executors of deceased persons, representatives of dissolved unincorporated bodies, and company liquidators as liable for assessment when they receive or are entitled to receive income on behalf of an assessee; it broadens the meaning of "agent" for non-residents to include various persons in India connected to the non-resident while exempting certain intermediary brokers, and mandates an opportunity to be heard before treating any person as an agent. en-us Fri, 17 Sep 2010 11:12:11 +0530 Fri, 17 Sep 2010 11:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11819 Definition of representative assessee identifies agents of non-residents, guardians or managers of minors or persons of unsound mind, court-appointed receivers or administrators, trustees, legal representatives or executors of deceased persons, representatives of dissolved unincorporated bodies, and company liquidators as liable for assessment when they receive or are entitled to receive income on behalf of an assessee; it broadens the meaning of "agent" for non-residents to include various persons in India connected to the non-resident while exempting certain intermediary brokers, and mandates an opportunity to be heard before treating any person as an agent. Act-Rules Bills Fri, 17 Sep 2010 11:12:11 +0530 https://www.taxtmi.com/acts?id=11819