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Section 44 of the income Tax Act states "where under this act the income of a person is chargeable to tax, that income shall be assessed on and the tax thereon charged on that person".
1. Incomes of a married woman sec 44
The income of a married woman living with her husband shall be deemed to be that of her husband. Effectively the income of two persons will be combined in one assessment that be assessed to the husband
2. Sec 46 -Incomes of incapacitated person
The income shall be assessed on and taxed thereon charged on that person in the name of his trustee, guardian in the same manner or trustee as that of capacitated person would be charged if he was not incapacitated person.
3. Sec 47 - Incomes of a non-resident person
The incomes shall be assessed on and taxed thereon charged on that person either in his name or in the name of his trustee / guardian. This will include an agent, a manager etc.
4.Income of a deceased person
Income that is accrued to or received prior to the date of death of a deceased person and not already assessed on him shall be charged to his executor or administrator
Amount received by the executor or administrator of a deceased person which would but for his death have been his income shall be deemed to be the income of the executor or administrator and shall be assessed on and charged on them
Wilfykil answered the question on February 26, 2019 at 05:58
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