(1) Every person acting as agent of another person in respect of any income shall, for the purposes of this section, in respect of that income-

(a) such duties, responsibilities and liabilities shall be included as if such income were beneficially received by him accruing to him and in favor of him.

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

(c) subject to the other provisions of this Part, shall be deemed to be a taxpayer for the purposes of this Act.

(2) A person, on whose any is assessed under the provisions of this section as a representative, shall not be assessed on the same income under any other provision of this Act.

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

(4) For the purposes of this section-

(a) a guardian, manager, or trustee who receives or is entitled to receive any income for or on behalf of or for the benefit of a minor, lunatic or incapacitated, shall be deemed to be the agent for such income;

(b) it the Administrator General, Official Trustee, or any receiver, manager or other person, by whatever name he is called, appointed by or under an order of the Court receives or is entitled to receive any income for or on behalf of or for the benefit of any other person, the said person shall be representative for income;

(c) a trustee or trustees appointed under any trust declared by a legally executed written will or other instrument including a legally valid waqf deed, who is entitled to receive or receive any income for or on behalf of or for the benefit of any other person, shall be the representative for such income; ;

(d) any person who is deemed to be the agent of a non-resident under section 253 shall be the agent for the income of such non-resident which is deemed to have arisen or accrued in Bangladesh under section 27.