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of <h1>Modernizing Representative Assessee Framework: Expanding Tax Liability Scope and Clarifying Fiduciary Responsibilities in Income Tax Bill 2025</h1> A comprehensive legal analysis of the representative assessee provisions in the Income Tax Bill, 2025, comparing it with Section 160 of the Income-tax Act, 1961. The provision defines representative assessees, including agents of non-residents, guardians of minors, court-appointed managers, and trustees. The clause modernizes language, maintains core principles of tax liability, and provides mechanisms for addressing various fiduciary relationships while ensuring comprehensive tax compliance across different scenarios.
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