B.Representative assessees - General provisions
Representative
assessee.15
160. (1) For the purposes of this
Act, representative assessee means
(i) in respect of the income of a non-resident
specified in 16[***] sub-section (1) of section 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 any receiver or
manager (including any person, whatever his designation, who in fact manages
property on behalf of another) appointed by or under any order of a court,
receives or is entitled to receive, on behalf or for the benefit of any person,
such Court of Wards, Administrator-General, Official Trustee, receiver or
manager;
(iv) in respect of income which a trustee17 appointed under a trust declared by a duly
executed instrument in writing whether testamentary or otherwise [including any
wakf17 deed which is valid under the Mussalman Wakf Validating Act, 1913 (6 of
1913),] receives or is entitled to receive on behalf or for the benefit of any
person, such trustee or trustees;
18[(v) in
respect of income which a trustee appointed under an oral trust receives or is
entitled to 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 statement in writing, signed by the trustee or
trustees, setting out the purpose or purposes of the trust, particulars as to
the trustee or trustees, the beneficiary or beneficiaries and the trust
property, is forwarded to the 19[Assessing] Officer,
(i) where the trust has been declared before the
1st day of June, 1981, within a period of three months from that day; and
(ii) in any other case, within three months from
the date of declaration of the trust.
Explanation 2.For the purposes of clause (v), oral
trust means 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),] and which is not deemed under Explanation
1 to be a trust declared by a duly executed instrument in writing.]
(2) Every representative assessee shall be
deemed to be an assessee for the purposes of this Act.
