What is Representative Assessee in Income Tax Act ?

What is Representative Assessee in Income Tax Act ?


Representative mean a person who has been  make decision on behalf of other person or group of person.

like saleor medical  representative,

Representative Assessee or,

Who is representative assessee in income tax ? or,

is respresentative assessee is mandatory for minor or,

What is reprsentantive assessee in pan ?

Any person not laible for  his own  income tax but he may   also liable for the income tax of other person in case of gurdain of minor,  agent of non resident,other similar case like mental retardation. Such person is also responsible for assessment of income tax is called representative assessee.

Legal representative assessee

Legal representatives ( Section 2(29)}    legal representatives has the meaning assigned to it in clause (11) of section 2 of the code of Civil Procedure 1908 the said clause states  as follow

” Legal representativemeans a person who in law represents the estste of a deceased person and includes any person  who intermediates with the estste of the deceased and where a party sues or is sued in a representative charater, the person on whom the estate devoleves on the death of  the party so suing or sued”

Tax liablility after the death of an individual

1. the income earnred by the assessee  during his life time has been received by him. It only remains to be assessed or the taxes on the income,  already assessed is still to be recovered.

2. itmes of income of the deceased are received after his death by his legal heirs executors.

3. on the death the assets of the estate vest by testate or inteste sucession on the heirs or legatees in specie or in specified shares and the income from the time of death accures or arises to and is received by them.

4. on death the estate vests in the executors or administrators for the purpose of administration and pending such  administration the executors or administators are in receipt of the income of the estate

Liability of legal representatives ( section 159)

legal representative of the deceased shall be laible to pay any sum  due on his behalf. ( section159(1) }

Where a person dies his legal representatives shall be liable to pay any sum which the deceased would have been liable to pay if he had not died in the like manner and to the same extent as the deceased.

Consequences if the legal representative is taxable ( Section 159(2)]

For the purpose of making an assessment  of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative following procedure shall apply

i. any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from that stage.

ii. any proceedings which could have been taken against the deceased if he had survivesamy be taken against the legal representive.

iii. all the provision of the act shall apply accordingly.

iv. as per section 159(3) the legal representative of the deceased shall be deemed to  be an assessee

v. the liability of the legal represantative shall be limited to the extent to which the estate of the deceased is capable of meeting the liability.



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