Income Tax Law | Updated 26 October 2026

Section 160 of the Income-tax Act, 1961: Representative Assessee

Section 160 defines who may be assessed as a representative assessee for income received or receivable on behalf of another person. It covers agents of non-residents, guardians, court-appointed managers and trustees.

Current law: The Income-tax Act, 2025 applies from 1 April 2026. Its corresponding definition is in Section 303, while Section 304 deals with liability. Section 160 of the 1961 Act remains relevant to matters governed by the earlier law and applicable transitional provisions.

Meaning and scope of Section 160

A representative assessee is a person whom the law recognises for tax purposes in relation to income belonging to or benefiting another person. Section 160(1) identifies the classes of representatives; Section 160(2) deems each such representative to be an assessee. Merely being a family member or holding a power of attorney does not, by itself, establish every condition of this definition.

Who qualifies under Section 160(1)?

Clause (i): Agent of a non-resident

For income of a non-resident covered by Section 9(1), an agent of the non-resident, including a person treated as an agent under Section 160 read with Section 163, may be a representative assessee. Section 163 sets out who can be regarded as an agent and the applicable opportunity-of-hearing requirement.

Clause (ii): Guardian or manager

A guardian or manager entitled to receive, or actually receiving, income for a minor or a person falling within the statutory incapacity wording may be the representative assessee. The 1961 Act uses historical expressions for certain incapacitated persons; the 2025 Act adopts the terms person who is mentally ill or of unsound mind. The income and the capacity in which it is received must be examined.

Clause (iii): Court of Wards, official trustees and receivers

Where income is received or receivable for another person by the Court of Wards, Administrator-General, Official Trustee, or a receiver or manager appointed by or under a court order, the relevant officeholder or manager is covered. This also includes a person who in fact manages another person's property under such an appointment, regardless of designation.

Clause (iv): Trustees under written trusts

Trustees receiving or entitled to receive income for beneficiaries under a trust declared by a duly executed written instrument, whether testamentary or otherwise, are included. The provision also refers to qualifying wakf deeds under the Mussalman Wakf Validating Act, 1913.

Clause (v): Trustees under oral trusts

Trustees receiving or entitled to receive income under an oral trust are included. An oral trust is defined in Explanation 2 by reference to the absence of a qualifying written instrument and the deeming rule in Explanation 1.

Explanation 1 and Explanation 2: Trust documentation

Explanation 1 permits a trust not originally declared through a duly executed written instrument to be treated as a written trust for clause (iv) when a statement signed by the trustees, containing the trust's purposes, trustees, beneficiaries and property, is forwarded to the Assessing Officer within the statutory period. For trusts declared before 1 June 1981, the historical deadline was three months from that date; for other trusts, it is three months from declaration.

Explanation 2 defines an oral trust as one not declared by the specified written instrument and not deemed a written trust under Explanation 1. These classifications can affect the tax treatment of trusts under related provisions.

Section 160(2): Deemed assessee

Every representative assessee is deemed to be an assessee under the 1961 Act. This legal status enables assessment and other statutory proceedings in the representative capacity. The scope of liability is separately addressed by Section 161 and related provisions, rather than by Section 160 alone.

Income-tax Act, 2025: Sections 303 and 304

Income-tax Act, 1961	Income-tax Act, 2025	Subject
Section 160	Section 303	Definition and categories of representative assessee
Section 161 and related provisions	Section 304 and related provisions	Liability, assessment and recovery in representative capacity
Section 163	Section 306	Persons who may be regarded as agents of non-residents

Section 303 continues the main categories of representative assessees, expressly states the written-trust deeming rule and oral-trust definition in separate subsections, and confirms that a representative assessee is deemed an assessee. Section 304 provides for assessment and recovery in the representative capacity, subject to the statutory conditions.

Practical illustrations

Non-resident income: An Indian person satisfying the statutory agency conditions may be treated as representative assessee for specified Indian-source income of a non-resident.
Minor's income: A guardian who receives income for a minor may fall within the definition, subject to other rules governing clubbing and assessment.
Trust income: Trustees receiving income for beneficiaries may be assessed in their representative capacity, with the applicable rate and liability depending on the trust and related provisions.

Frequently asked questions

Who is a representative assessee under Section 160?

An agent of a non-resident, a guardian or manager receiving income for a minor or certain incapacitated persons, a court-appointed manager or receiver, or a trustee receiving income for beneficiaries may be a representative assessee.

Does Section 160 make the representative an assessee?

Yes. Section 160(2) deems every representative assessee to be an assessee for purposes of the 1961 Act.

What is the corresponding provision in the Income-tax Act, 2025?

Section 303 defines representative assessee. Section 304 addresses the liability of a representative assessee.

Does Section 160 itself determine the tax payable?

No. It identifies representative assessees. Liability, assessment and recovery are governed by other applicable provisions, including Section 161 of the 1961 Act.

Official legislation and guidance

Information is for general legal reference. The applicable Act, tax year, facts and subsequent amendments should be checked before relying on a provision in a particular case.