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of <h1>Tax Representatives Now Directly Liable for Income Assessment Under New Clause 304, Expanding Collection Mechanisms and Beneficiary Accountability</h1> A legal analysis of Clause 304 in the Income Tax Bill, 2025 reveals a comprehensive framework for representative assessee liability. The provision ensures tax collection by treating representatives as if they received the income directly, allowing direct assessment of beneficiaries, and providing a formula for apportioning trust income. Compared to the existing Section 161, the new clause introduces enhanced administrative flexibility and clearer procedural mechanisms for tax recovery across various representative scenarios.
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