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Meaning of Representative Assessee under 160 of Income Tax Act

Meaning of Representative assessee(RA) as per section 160 of the Income Tax Act, 1961.

Following Person will be treated as Representative assessee (RA) Under Income Tax Act .i.e Also know as Category of Representative Assessee for Apply PAN Card Application

  • Agent Defined Under Section 163 for non-resident (Read Section 163: RA in Special Cases)
  • Guardian or Manager for minor, lunatic or idiot
  • Trustee for trust declared by a duly executed instrument in writing
  • Trustee who is appointed under an oral trust receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees.

Every representative assessee shall be deemed to be an assessee for the purposes of this Act which means all the provisions of Income tax will be applicable on RA for the Income of other person.

 

Reference Section 160 of the Income Tax Act, 1961: Representative Assessee(RA)

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)  in respect of income which a trustee appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise [including any wakf 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;

(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 53[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.

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3 thoughts on “Meaning of Representative Assessee under 160 of Income Tax Act
  • Anonymous says:

    Every representative assessee, as regards the income in respect of which he is a representative assessee, shall be subject to the same duties, responsibilities and liabilities as if the income were income received by or accruing to or in favour of him beneficially, and shall be liable to assessment in his own name in respect of that income; but any such assessment shall be deemed to be made upon him in his representative capacity only, and the tax shall, subject to the other provisions contained in this Chapter, be levied upon and recovered from him in like manner and to the same extent as it would be leviable upon and recoverable from the person represented by him.

  • Rajesh says:

    Question:

    If a minor has an FD with the bank having interest more than Rs 10000/-. Does it mean that he will have to pay income tax @ 10% to the IT through the bank inspite he has a PAN with no other income?

    Is the representative assess liable to make the payment to IT in case of interest more than Rs 10000/-?

  • HARUNAL RASID says:

    MAY I SUBMIT ITR LIKE TAXAUDIT BY THE HELP OF REPRESENTATIVE ASSESSEE INABSENT OF MINE