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Report No. 12

170. Liability of representative assessee.-

Every representative assessee, as regards the income in respect of which he is a representative assessee, shall be subject to the same duties, responsibilities and liabilities as if the income were income received by or accruing to or in favour of him beneficially, and shall be liable to assessment in his own name in respect of that income; but any such assessment shall be deemed to be made upon him in his representative capacity only, and the tax shall, subject to the other provisions contained in this Chapter, be levied upon and recovered from him in like manner and to the same amount as it would be leviable upon and recoverable from the person represented by him.

[Section 40(1) part, section 41(1), main para., part, section 42(1), main para., latter half, part]

(2) Any tax payable in respect of any such assessment shall be recoverable from the representative assessee, but to the extent only of assets belonging to the person whom he represents which may be or may come in his possession or under his management, disposal or control:

Provided that nothing in this sub-section shall affect the provisions of section 172....[newly added section laying down when representative assessee personally liable.]

(3) Where any person is, in respect of any income, assessable under this Chapter in the capacity of a representative assessee, he shall not, in respect of that income, be assessed under any other provision of this Act.

Income-Tax Act, 1922 Back

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