Income-tax Act, 1961
Section - 160 - Representative assessee
B.-Representative assessees - General provisionsRepresentative assessee.160. (1) For the purposes of this Act, "representative assessee" means-
| (i) | - | in respect of the income of a non-resident specified in 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) | Google Play store
ARTICLESHIP
17 July 2026
Article Assistant and B.com passBANSAL YOGESH AND CO Gautam Budh Nagar B.Com View Details
ARTICLESHIP
07 July 2026
ArticleshipJawahar and Associates Chartered Accountants Hyderabad CA Inter View Details
CCI
Pro
Follow
|
CAclubindia
