Representative assessee.

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....on-resident, including a person who is treated as an agent under section 306; (b) in respect of the income of a minor or a person who is mentally ill or of unsound mind, the guardian or manager who is entitled to receive or is in receipt of such income on behalf of such minor or a person who is mentally ill or of unsound mind ; (c) in respect of income which the Court of Wards, t....

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....d under an oral trust receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees. (2) For the purposes of sub-section (1)(d), a trust which is not declared by a duly executed instrument in writing (including any wakf deed which is valid under the Mussalman Wakf Validating Act, 1913) (6 of 1913) shall be deemed to be a trust declared by a duly execute....