TMI BlogRepresentative assesseeX X X X Extracts X X X X X X X X Extracts X X X X ..... 9, the agent of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o receive on behalf or for the benefit 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 statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strument in writing.] (2) Every representative 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
