Representative assessee

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..... he non-resident, including a person who is treated as an agent under section 163; (ii) in respect of the income of a minor, lunatic or idiot, the guardian or manager who is entitled to receive or is in receipt of such income on behalf of such minor, lunatic or idiot; (iii) in respect of income which the Court of Wards, the Administrator- General, the Official Trustee or any receiver or manager .....

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..... efit of any person, such trustee or trustees. Explanation 1.-A trust which is not declared by a duly executed instrument in writing [including any wakf deed which is valid under the Mussalman Wakf Validating Act, 1913 (6 of 1913),] shall be deemed, for the purposes of clause (iv), to be a trust declared by a duly executed instrument in writing if a statement in writing, signed by the trustee or t .....

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..... assessee shall be deemed to be an assessee for the purposes of this Act. ------------------------- Notes :- 1. "clause (i) of" omitted by the Finance Act, 1976, w.e.f. 1-6-1976. 2. Inserted by the Finance Act, 1981, w.e.f. 1-4-1981. 3. Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. -
Statute, statutory provisions legislatio .....

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