https://www.taxtmi.com/acts?id=51849 Representative provisions render a person acting for another subject to the same duties and liabilities as if the income were beneficially his; he is liable to assessment in his own name and tax is leviable and recoverable from him as from the person represented. The Assessing Officer may nonetheless assess or recover tax directly from the person for whose benefit the income is receivable. Where only part of a trust's income is chargeable, a beneficiary's taxable share is determined by the proportion of chargeable income to total trust income multiplied by the beneficiary's receipt, and the Assessing Officer has equivalent remedies against property under the representative's control. en-us Thu, 14 Aug 2025 17:39:08 +0530 Sat, 23 Aug 2025 11:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51849 Representative provisions render a person acting for another subject to the same duties and liabilities as if the income were beneficially his; he is liable to assessment in his own name and tax is leviable and recoverable from him as from the person represented. The Assessing Officer may nonetheless assess or recover tax directly from the person for whose benefit the income is receivable. Where only part of a trust's income is chargeable, a beneficiary's taxable share is determined by the proportion of chargeable income to total trust income multiplied by the beneficiary's receipt, and the Assessing Officer has equivalent remedies against property under the representative's control. Act-Rules Income Tax Thu, 14 Aug 2025 17:39:08 +0530 https://www.taxtmi.com/acts?id=51849