TMI BlogRepresentative assessee.X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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