Representative assessee

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....esident; (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) appointed by, or under, any order of a court, if such person receives, or is entit....

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.... through, whom the non-resident is in receipt of any income, whether directly or indirectly; or (iv) who is the trustee of the non-resident;and (b) any other person who has acquired, by means of transfer, a capital asset in India from the non-resident. (3) A broker in India who, in respect of any transactions, does not deal directly with, or on behalf of, a non-resident principal but deals....