1. HomeBaile
  2. ActsAchtanna
  3. 1967
  4. Income Tax Act, 1967.

Income Tax Act, 1967.

Persons acting for incapacitated persons and non-residents.

170.—(1) Every person acting in any character on behalf of any incapacitated person or person not resident in the State who, by reason of such incapacity or non-residence in the State, cannot be personally charged under this Act, shall, whenever required to do so by any general or particular notice, within the like period, and in any district in which he may be chargeable on his own account, deliver such a statement as is described in section 169 of the profits or gains in respect of which the tax is to be charged on him on account of that other person, together with the prescribed declaration.

(2) Where two or more such persons are liable to be charged for the same person—

(a) one statement only shall be required to be delivered which may be made by them jointly, or by any one or more of them; and

(b) notice in writing may be given by any such persons to the inspector for each district in which they are called upon for a statement stating in which district or districts they are respectively chargeable on their own account, and in which of those districts they desire to be charged on behalf of the person for whom they act, and they shall, if any one of them is liable to be charged on his own account in that district, be charged therein accordingly by one assessment.