02 December 2017
Deemed Assessee
*In case of a deceased person who dies after writing his will the executors of the property of deceased are deemed as assessee.
*In case a person dies intestate (without writing his will) his eldest son or other legal heirs are deemed as assessee.
*In case of a minor, lunatic or idiot having income taxable under Income-tax Act, their guardian is deemed as assessee.
*In case of a non-resident having income in India, any person acting on his behalf is deemed as assessee.
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