Home > Income Tax Act 2025 > Section-303Last Updated: Mar 06th 2025
Section-303 explains the concept of representative assessee for the income of a non-resident or trust or minor, lunatic or idiot, etc. Learn to understand the section-303 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.