(1) Every person who is a representative of another person in respect of any income shall, for the purpose of this section, 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 favor of, him beneficially;

(b) be liable to assessment in his own name; and

(c) be deemed, subject to other provisions of this Part, to be the assessee for all purposes of this Act.

(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 Act.

(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 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;

(d) a person who is treated under section 253 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 27.