Section 303
Section 303: who is a representative assessee
Section 303 defines "representative assessee" - a person who is taxed on income belonging to someone else because they receive or manage it on that other person's behalf. It lists five categories, from agents of non-residents to trustees of oral trusts.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
The five categories of representative assessee
For the purposes of the Act, "representative assessee" means:
- In respect of the income of a non-resident specified in section 9, the agent of the non-resident, including a person treated as an agent under section 306.
- 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 their behalf.
- In respect of income received or receivable by the Court of Wards, the Administrator-General, the Official Trustee, or any receiver or manager (including anyone who in fact manages property on another's behalf) appointed by or under a court order, on behalf or for the benefit of any person - that Court of Wards, Administrator-General, Official Trustee, receiver or manager.
- In respect of income received or receivable by a trustee appointed under a trust declared by a duly executed instrument in writing, whether testamentary or otherwise (including a wakf deed valid under the Mussalman Wakf Validating Act, 1913), on behalf or for the benefit of any person - that trustee or trustees.
- In respect of income received or receivable by a trustee appointed under an oral trust, on behalf or for the benefit of any person - that trustee or trustees.
When an undocumented trust still counts as "written"
A trust not declared by a duly executed instrument in writing (including a valid wakf deed) is still deemed to be a trust declared by a duly executed instrument in writing if a written statement, signed by the trustee(s), setting out the trust's purpose, particulars of the trustee(s), the beneficiary/beneficiaries and the trust property, is forwarded to the Assessing Officer - within three months of 1st June, 1981, if the trust was declared before that date, or within three months of the date of declaration in any other case.
"Oral trust" defined
For the purposes of the category above, "oral trust" means a trust that is not declared by a duly executed instrument in writing (including a valid wakf deed) and that is not deemed under the previous provision to be one declared by a duly executed instrument in writing.
Deemed assessee status
Every representative assessee is deemed to be an assessee for the purposes of the Act.
Frequently asked questions
Does a guardian of a minor count as a representative assessee?
Yes - Section 303(1)(b) treats the guardian or manager who is entitled to receive, or actually receives, a minor's (or a mentally ill or unsound-mind person's) income on their behalf as the representative assessee for that income.
Can a trust that was never put in writing still be treated as a written trust?
Yes, if a signed written statement covering the trust's purpose, the trustee(s), beneficiary/beneficiaries and trust property is forwarded to the Assessing Officer within the time limit in Section 303(2) - otherwise it remains an "oral trust" under Section 303(3).
Is a representative assessee treated as a taxpayer in their own right?
Yes - Section 303(4) deems every representative assessee to be an assessee for the purposes of the Act.
Related sections
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Talk to our tax team about representative assessee statusLast updated 9 September 2026