Representative assessee
[Section-303 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 303(1) of Income Tax Act 2025
303(1) For the purposes of this Act, “representative assessee” means—
- (a) in respect of the income of a non-resident specified in section 9, the agent of the non-resident, including a person who is treated as an agent under section 306;
- (b) in respect of the income of a minor or a person who is mentally ill or of unsound mind, the guardian or manager who is entitled to receive or is in receipt of such income on behalf of such minor or a person who is mentally ill or of unsound mind;
- (c) in respect of income which the Court of Wards, the Administrator-General, the Official Trustee or any receiver or manager (including any person, by whatever name called, 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;
- (d) 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) receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees;
- (e) 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.
Section 303(2) of Income Tax Act 2025
303(2) For the purposes of sub-section (1)(d), 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) shall be deemed 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 Assessing Officer,—
- (a) where the trust has been declared before the 1st June, 1981, within three months from that day; and
- (b) in any other case, within three months from the date of declaration of the trust.
Section 303(3) of Income Tax Act 2025
303(3) For the purposes of sub-section (1)(e), “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) and which is not deemed under sub-section (2) to be a trust declared by a duly executed instrument in writing.
Section 303(4) of Income Tax Act 2025
303(4) Every representative assessee shall be deemed to be an assessee for the purposes of this Act.
FAQs on Section 303 of Income Tax Act 2025
Who is considered a representative assessee under the Income Tax Act, 2025?
A representative assessee is a person who is deemed responsible for income of another person under specific circumstances as outlined in Section 303(1) of the Income Tax Act, 2025.
What are the categories under which someone is treated as a representative assessee?
The categories include:
(a) Agents of non-residents specified in section 9, including persons treated as agents under section 306;
(b) Guardians or managers receiving income on behalf of minors or persons with mental illness or unsound mind;
(c) Court of Wards, Administrator-General, Official Trustee, or court-appointed receivers or managers receiving income on behalf of others;
(d) Trustees under written trusts (including valid wakf deeds);
(e) Trustees under oral trusts.
Is a trustee of a written trust automatically considered a representative assessee?
Yes, if the trust is declared through a duly executed written instrument, the trustee is considered a representative assessee.
Can an oral trust be treated the same as a written trust for tax purposes?
Yes, under Section 303(2), an oral trust can be deemed a written trust if a signed written statement with specified details is submitted to the Assessing Officer within the required timeframe.
What details must be included in the written statement for an oral trust to be treated as a written trust?
The statement must include the purpose(s) of the trust, particulars of trustees, beneficiaries, and the trust property.
What is the deadline for submitting the written statement for an oral trust to be deemed written?
If declared before June 1, 1981 – within three months from that day.
In other cases – within three months from the date of declaration.
What is the definition of an oral trust under the Income Tax Act, 2025?
An oral trust is one not declared through a duly executed written instrument and not deemed to be a written trust under Section 303(2).
Does the law recognize a person managing property on behalf of another (without formal title) as a representative assessee?
Yes, such a person is considered a representative assessee if they receive or are entitled to receive income on behalf of someone else as a receiver or manager under Section 303(1)(c).
Is a representative assessee treated as an assessee for all purposes under the Act?
Yes, as per Section 303(4), every representative assessee is deemed to be an assessee for all purposes of the Act.
Does the concept of representative assessee apply only to individuals?
No, it includes any person or legal entity falling under the specified categories in Section 303(1), such as agents, guardians, trustees, courts, and official functionaries.
