Section 160 — Representative assessee.

Representative assessee.—(1) For the purposes of this Act, “representative assessee” means— (i) in respect of the income of a non-resident specified in 1*** 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;

‹ Prev All sections Next ›