Section 303 Income Tax Act 2025: Who Is a Representative Assessee?

Section 303 identifies persons who may be assessed in a representative capacity for income belonging to someone else. It covers agents of non-residents, guardians, court-appointed managers and trustees, including trustees of oral trusts.

What is a representative assessee under Section 303?

A representative assessee is a person identified by law to be assessed in respect of income received, receivable or managed on behalf of another person. Representative assessment does not automatically mean that every receipt is the representative's personal income. The applicable charging, assessment and liability provisions must be read together.

Who qualifies under Section 303(1)?

1. Agent of a non-resident - clause (a)

For income of a non-resident specified in section 9, the non-resident's agent, including a person treated as an agent under section 306, may be a representative assessee. Whether a particular person can be treated as an agent depends on the statutory conditions and applicable procedure.

2. Guardian or manager - clause (b)

For income of a minor or a person who is mentally ill or of unsound mind, the guardian or manager entitled to receive, or actually receiving, that income on the person's behalf is covered. The provision identifies who represents the income; other rules may govern how that income is taxed.

3. Court of Wards and court-appointed managers - clause (c)

The Court of Wards, Administrator-General, Official Trustee, receiver or manager appointed by or under a court order is covered where that person receives, or is entitled to receive, income for another person's benefit. This includes a person who in fact manages property for another, regardless of designation, within the statutory description.

4. Trustee of a written trust - clause (d)

A trustee appointed under a trust declared by a duly executed written instrument, whether testamentary or otherwise, is a representative assessee for income received or receivable on behalf of beneficiaries. The clause also refers to a valid wakf deed under the Mussalman Wakf Validating Act, 1913.

5. Trustee of an oral trust - clause (e)

A trustee who receives, or is entitled to receive, income for beneficiaries under an oral trust is also a representative assessee. Section 303(3) specifies what counts as an oral trust for this purpose.

Section 303(2) and (3): Written trusts and oral trusts

Section 303(2) provides a limited statutory deeming rule. A trust not declared by a duly executed written instrument may be treated as a written trust for clause (d) where a signed statement of its purposes, trustees, beneficiaries and trust property is forwarded to the Assessing Officer within the prescribed statutory period.

• For a trust declared before 1 June 1981, the provision specifies three months from that date.
• In other cases, the provision specifies three months from the date of declaration of the trust.

Section 303(3) defines an oral trust as a trust not declared by a duly executed written instrument and not deemed to be a written trust under subsection (2). The classification can affect the application of the special tax provisions governing trusts.

Section 303(4): Representative assessee deemed to be an assessee

Every representative assessee is deemed to be an assessee for the purposes of the Act. The statutory definition of assessee is found in section 2. The tax treatment, representative liability and recovery rights should be read with sections 304 and 305, while sections 307 and 308 address certain trust-tax situations.

Practical examples

Example 1: Non-resident landlord

A non-resident receives rent from property in India through an authorised agent. Depending on the facts and the requirements of sections 9 and 306, the agent may fall within section 303(1)(a). This does not eliminate the need to establish the statutory basis for representative assessment.

Example 2: Minor's income

A guardian receives investment income for a minor. The guardian may be a representative assessee under clause (b), subject to the other applicable rules concerning the tax treatment of the minor's income.

Example 3: Trust property

A trustee collects rent from property held for beneficiaries. The trustee may be a representative assessee under clause (d) or (e), depending on whether the trust qualifies as a written trust or an oral trust under section 303.

Frequently asked questions

Is a representative assessee the beneficial owner of the income?

Not necessarily. Section 303 recognises persons receiving or entitled to receive income on behalf of others; legal ownership and beneficial entitlement depend on the underlying arrangements and law.

Can an agent of a non-resident be assessed?

Yes, where the applicable statutory conditions are met. Read section 303(1)(a) together with sections 9 and 306.

Are trustees of oral trusts covered?

Yes. Section 303(1)(e) includes trustees of oral trusts, with the meaning of oral trust specified in section 303(3).

Does Section 303 itself determine the full amount of tax payable?

No. It primarily identifies representative assessees and deems them to be assessees. Other provisions govern the computation, assessment, extent of liability and recovery.

Official statutory text and related law

For the authoritative wording and amendments, consult the official consolidated Income-tax Act, 2025 (as amended by Finance Act, 2026) and the Income Tax Department's Act and Rules portal.

See also: Section 302 - Legal representative; Section 304 - Liability of representative assessee; Section 305 - Right to recover tax paid.

Last reviewed: 11 November 2026. This article is for general legal information and should be read with the enacted text and applicable amendments.