C. — PROCEDURE FOR ASSESSMENT IN SPECIAL CASES
Representative assessee.
164. (1) For the purposes of this Code, "representative assessee" in respect of an assessee means—
(a) the agent of a non-resident, if the assessee is a non-resident;
(b) the guardian, or manager, of a minor, lunatic or idiot, if the assessee is a minor, lunatic or idiot;
(c) the Court of Wards, the Administrator-General, the Official Trustee, any receiver or manager (including any person, whatever be his designation, who manages property on behalf of the assessee) appointed by, or under, any order of a court, if such person receives, or is entitled to receive, income on behalf, or for the benefit, of the assessee;
(d) a trustee appointed under an oral trust, or a trust declared by a duly executed instrument in writing whether testamentary or otherwise and who receives or is entitled to receive, income on behalf, or for the benefit, of any person, if the assessee is a trust;
(e) the legal representative, or the executor, if the assessee dies;
(f) a participant, or the legal representative of the deceased participant, in the case of dissolution of an unincorporated body; and
(g) the liquidator appointed under section 448, or section 490, of the Companies Act, 1956 in the case of a company.
(2) The "agent" in relation to a non-resident includes—
(a) any person in India—
(i) who is employed by, or on behalf of, the non-resident;
(ii) who has any business connection with the non-resident;
(iii) from, or through, whom the non-resident is in receipt of any income, whether directly or indirectly; or
(iv) who is the trustee of the non-resident; and
(b) any other person who has acquired, by means of transfer, a capital asset in India from the non-resident.
(3) A broker in India who, in respect of any transaction, does not deal directly with, or on behalf of, a non-resident principal but deals with, or through, a non-resident broker shall not be deemed to be an agent under this section in respect of such transaction, if the following conditions are fulfilled, namely:—
(a) the transactions are carried on in the ordinary course of business through the first mentioned broker; and
(b) the non-resident broker is carrying on such transactions in the ordinary course of his business and not as a principal.
(4) The "executor" in relation to the estate of a deceased person means—
(i) an individual, if such individual is the only executor; or
(ii) an association of persons comprising all the executors, if there are more than one executor,
and includes an administrator or other person administering such estate.
(5) No person shall be treated as an agent of a non-resident unless he has had an opportunity of being heard by the Assessing Officer as to his liability to be treated as such.
