95. Liability of representative in certain cases.-

CHAPTER X
LIABILITY IN SPECIAL CASES

95.  Liability  of  representative  in  certain  cases.-

(1)  Every  person  who  is  a representative of another person in respect of any income for the purpose of this section shall, in respect of such income,-

(a) be subject to the same duties, responsibilities and liabilities as if such  income  were  received  by,  or  accruing  to,  or  in  favour  of,  him beneficially ;
(b) be liable to assessment in his own name ; and
(c) be deemed, subject to other provisions of this Chapter, to be the assessee for all purposes of this Ordinance.

(2) A person, who is assessed in pursuance of this section as a representative in respect of any income, shall not, in respect of the same income, be assessed under any other provision of this Ordinance.

(3)  Nothing  in  this  section  shall  prevent  either  the  direct  assessment  of  the person for whom, or on whose behalf or for whose benefit, the representative is  entitled  to  receive  any  income  or  recovery  from  such  person  of  the  tax payable in respect of such income.

(4) For the purposes of this section,-

(a)  the  guardian,  manager  or  trustee,  who  receives  or  is  entitled  to receive any income for, or on behalf or for the benefit, of any minor, lunatic or idiot, shall be the representative in respect of such income;
(b)  the  Administrator-General,  the  Official Trustee, or  any  receiver, manager or other person, however designated, appointed by or under any  order  of  a  Court,  who  receives  or  is  entitled  to  receive  any income for, or on behalf or for the benefit, of any other person shall be the representative in respect of such income ;

(c) the trustee or trustees appointed under a trust declared by a duly executed  instrument  in  writing,  whether  testamentary  or  otherwise, including a legally valid deed of waqf, who receive or are entitled to receive any income for, or on behalf or for the benefit, of any person shall be the representative in respect of such income; and
(d)  a  person  who  is  treated  under  section  96  as  an  agent  in relation to a non-resident, shall be the representative in respect of  such  income  of  the  non-resident  as  is  deemed  to  accrue  or arise in Bangladesh under section 18.

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