https://www.taxtmi.com/circulars?id=59366 Official Assignees do not qualify as Representative Assessee under section 160(1)(iii) because they do not manage property or receive income on behalf of the debtor after adjudication; instead they must be treated as an artificial juridical person under section 2(31)(vii), obtain a separate PAN for each insolvent estate, file the applicable ITR electronically for artificial juridical persons, and have the estate income taxed at rates applicable to such juridical persons. en-us Mon, 28 Jan 2019 00:00:00 +0530 Mon, 28 Jan 2019 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59366 Official Assignees do not qualify as Representative Assessee under section 160(1)(iii) because they do not manage property or receive income on behalf of the debtor after adjudication; instead they must be treated as an artificial juridical person under section 2(31)(vii), obtain a separate PAN for each insolvent estate, file the applicable ITR electronically for artificial juridical persons, and have the estate income taxed at rates applicable to such juridical persons. Circulars Income Tax Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59366