Representative assessee

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....-resident, if the assessee is a non-resident;     (b) the guardian, or manager, of a minor, lunatic or idiot, if the assessee is a minor, lunatic or idiot;     (c) the Court of Wards, the Administrator-General, the Official Trustee, any receiver or manager (including any person, whatever be his designation, who manages property on behalf of the assessee) appoint....

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....nbsp;(a) any person in India -        (i) who is employed by, or on behalf of, the non-resident;        (ii) who has any business connection with the non-resident;        (iii) from, or through, whom the non-resident is in receipt of any income, whether directly or indirectly; or    &nbs....