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of <h1>Representative Assessees Gain Stronger Tax Recovery Rights Under Clause 305, Ensuring Fair Financial Protection and Dispute Resolution Mechanisms</h1> A legal analysis of Clause 305 in the Income Tax Bill, 2025 reveals provisions protecting representative assessees' rights to recover taxes paid on behalf of principals. The clause enables tax recovery through direct payment or retention of funds, provides a mechanism for estimating tax liability, and establishes a dispute resolution process through Assessing Officer certificates. The provision ensures representative assessees are not financially disadvantaged when fulfilling tax obligations for another party, maintaining fairness in tax administration.
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