Definition of "assessee"

Deemed assessee are those persons who are treated as assessees although they are not-

it includes

1.legal representative of a deceased person

2.trustee of a trust

3.Agent of any non resident...

So the income becomes taxable in the hands of these deemed assessees...

agreed with above

Originally posted by : Sunshine...
	Deemed assessee are those persons who are treated as assessees although they are not- it includes 1.legal representative of a deceased person 2.trustee of a trust 3.Agent of any non resident... So the income becomes taxable in the hands of these deemed assessees...

Totally Agree.....

Very helpful. cleared my doubt. thanks to all.