https://www.taxtmi.com/acts?id=11820 Representative assessee liability is limited to the principal's tax bases and, in representative capacity, the representative bears the same duties and liabilities as if the tax bases accrued to him. Tax on those bases is leviable on and recoverable from the representative as it would be from the principal. The representative may retain estimated liability from monies payable to the principal and may obtain an Assessing Officer's certificate to authorise retention; the certificate caps recoverability except where additional principal assets are available. Payments made by the representative are recoverable from the principal or retainable from representative funds. en-us Fri, 17 Sep 2010 11:12:27 +0530 Fri, 17 Sep 2010 11:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11820 Representative assessee liability is limited to the principal's tax bases and, in representative capacity, the representative bears the same duties and liabilities as if the tax bases accrued to him. Tax on those bases is leviable on and recoverable from the representative as it would be from the principal. The representative may retain estimated liability from monies payable to the principal and may obtain an Assessing Officer's certificate to authorise retention; the certificate caps recoverability except where additional principal assets are available. Payments made by the representative are recoverable from the principal or retainable from representative funds. Act-Rules Bills Fri, 17 Sep 2010 11:12:27 +0530 https://www.taxtmi.com/acts?id=11820