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Report No. 12

B-Representative assesses-General provisions.

169. "Representative assessee".-

(1) For the purposes of this Act, "representative assessee" means-

(i) in respect of the income of a non-resident specified in section 9(i) [section 42(1), main para., earlier part], the agent of the non-resident, including a person who is treated as such under section 173 [43];

[Section 42(1) main para., latter half, part]

(ii) in respect of income of a minor, lunatic or idiot, the guardian or committee or manager or trustee who is entitled to receive or is in receipt of such income on behalf of such minor, lunatic or idiot;

[Section 40(1) part]

(iii) in respect of income which the Court of Wards, the Administrator-General, the Official Trustee or any receiver or manager (including any person, whatever his designation, who in fact manages property on behalf of another) appointed by or under any order of a court, receives or is entitled to receive, on behalf of any person, such Court of Wards, Administrator-General, Official Trustee, receiver or manager;

[Section 41(1) main para., part]

(iv) in respect of ncome which a trustee or trustees appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise [including any Wakf deed which is valid under the Mussalman Wakf Validating Act, 1913 (6 of 1913)] receive or are entitled to receive on behalf of am,' person, such trustee or trustees.

[Section 41(1) main para., part]

(2) Every representative assesses shall be deemed to be an assessee for the purposes of this Act.

[New of section 42(1)]

Income-Tax Act, 1922 Back

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