Representative assessee
Section 160 of the Income-tax Act, 1961 deals with representative assessee. For the purposes of this Act, "representative assessee" means— (i) in respect of the income of a non-resident specified in sub-section (1) of section 9, the agent of the non-resident, including a person who is treated as an agent under section 163; The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.
(1) For the purposes of this Act, "representative assessee" means—
(i) in respect of the income of a non-resident specified in sub-section (1) of section 9, the agent of the non-resident, including a person who is treated as an agent under section 163;
(ii) in respect of the income of a minor, lunatic or idiot, the guardian or manager who is entitled to receive or is in receipt of such income on behalf of such minor, lunatic or idiot;
(iii) in respect of income which the Court of Wards, the Administrator- General, the Official Trustee or any receiver or manager (including any person, whatever his designation, who in fact manages property on behalf of another) appointed by or under any order of a court, receives or is entitled to receive, on behalf or for the benefit of any person, such Court of Wards, Administrator-General, Official Trustee, receiver or manager;
(iv) in respect of income which a trustee appointed under a trust declared by a duly executed instrument in writing whether testamentary or otherwise [including any wakf deed which is valid under the Mussalman Wakf Validating Act, 1913 (6 of 1913),] receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees;
(v) in respect of income which a trustee appointed under an oral trust receives or is entitled to receive on behalf or for the benefit of any person, such trustee or trustees.
Explanation 1.—A trust which is not declared by a duly executed instrument in writing [including any wakf deed which is valid under the Mussalman Wakf Validating Act, 1913 (6 of 1913),] shall be deemed, for the purposes of clause (iv), to be a trust declared by a duly executed instrument in writing if a statement in writing, signed by the trustee or trustees, setting out the purpose or purposes of the trust, particulars as to the trustee or trustees, the beneficiary or beneficiaries and the trust property, is forwarded to the Assessing Officer,—
(i) where the trust has been declared before the 1st day of June, 1981, within a period of three months from that day; and (ii) in any other case, within three months from the date of declaration of the trust.
Explanation 2.—For the purposes of clause (v), "oral trust" means a trust which is not declared by a duly executed instrument in writing [including any wakf deed which is valid under the Mussalman Wakf Validating Act, 1913 (6 of 1913),] and which is not deemed under Explanation 1 to be a trust declared by a duly executed instrument in writing.
(2) Every representative assessee shall be deemed to be an assessee for the purposes of this Act.
Liability of representative assessee.
Section 160, The Income-tax Act, 1961 (Act 43 of 1961).
Now in the Income-tax Act
INCOME-TAX-ACT-2025 303 Representative assessee Official correspondence
Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.
Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Commr. of Income Tax, Delhi vs Alcatel South Asia Pacific
Court's Decision & Legal Precedent
Tax Deduction at Source (TDS) provisions in Chapter XVII-B of the Income Tax Act, 1961, which are machinery provisions enabling collection and recovery of tax, are NOT independent of the charging provisions that determine assessability of income in the hands of the employee. Instead, TDS provisions form an integrated code with the charging and computation provisions. Consequently, when any income falls under the head "Salaries" and is deemed to accrue or arise in India under Section 9(1)(ii) (i.e., earned in India through services rendered in India), the TDS obligation under Section 192(1) applies to any person responsible for paying such income, regardless of whether the payment is made inside or outside India. The obligation is to deduct tax on the basis of the estimated income of the employee under the head "Salaries" for that financial year. When multiple employers pay salary to the same employee for services rendered in India, all such payments are part of the income chargeable under head "Salaries" in India, and TDS applies. Section 192(1) must be read conjunctively with Section 9(1)(ii) and the Explanation thereto.
On this section: Machinery sections imposing vicarious liability on agents to be assessed for non-resident principal's income; only applicable to income falling within Section 9(1), demonstrating inter-linking of provisions
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Ongc Rep. M/s Stone & Associate, USA vs Commissioner of Income Tax
Court's Decision & Legal Precedent
In determining whether payments to non-resident assessees and foreign companies for services in connection with prospecting, extraction or production of mineral oil are chargeable to tax under Section 44BB or Section 44D of the Income Tax Act, 1961, the crucial test is the pith and substance of the agreement. If the services rendered are directly and inextricably linked with prospecting, extraction or production of mineral oil (which constitute mining operations under the Oil Fields (Regulation and Development) Act, 1948 read with Petroleum and Natural Gas Rules, 1959), such payments fall under the presumptive taxation regime of Section 44BB providing for 10 percent presumptive profit, not under Section 44D limiting deductions for fees for technical services. The existence of ancillary services or training components does not change the classification if the dominant purpose and nature of the agreement concerns mining operations. The CBDT Circular No. 1862 dated 22.10.1990 correctly articulates this principle and is binding on tax authorities.
On this section: Provides for representative assessment of non-residents; ONGC was assessed as representative assessee for foreign companies with which it had service agreements
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Ongc Rep. Assese. of Abs M. S. Pacific vs Commr. of Income Tax
Court's Decision & Legal Precedent
When services rendered under an agreement with a non-resident assessee or foreign company are directly associated with or inextricably connected with prospecting, extraction or production of mineral oil, such payments are assessable under Section 44BB of the Income Tax Act (which provides for presumptive 10% profit calculation) and not under Section 44D (which applies to fees for technical services). The test is one of pith and substance of the agreement - if the dominant purpose is for prospecting, extraction or production of mineral oils (which constitute mining operations as per the Attorney General's Opinion and CBDT Circular 1862), the payments qualify as income from mining operations business under Section 44BB. Additionally, exemption from surtax under notification GSR 307(E) of 31-03-1983 is available only to foreign companies with whom Central Government has agreements for direct association or participation in mineral oil business under Section 24AA(2)(a), and not to foreign companies merely providing services under Section 24AA(2)(b).
On this section: Provides for representative assessment. ONGC was assessed in representative capacity on behalf of foreign companies
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Ongc Rep. M/s Hydro Search Asso. Ltd. , U. K vs Commissioner of Income Tax
Court's Decision & Legal Precedent
In cases where a foreign company or non-resident assessee has entered into an agreement with ONGC for provision of services or facilities in connection with prospecting, extraction or production of mineral oils, the applicable test is the pith and substance of the agreement - namely whether the works contemplated or services to be rendered are directly and inextricably linked with prospecting, extraction or production of mineral oil. If the dominant purpose of the agreement is for prospecting, extraction or production of mineral oils (even if there are ancillary works), the payments constitute mining operations chargeable to tax under Section 44BB (10% presumptive profit basis) rather than Section 44D (restricted deduction for fees for technical services). Services such as drilling, seismic surveys, equipment repair, training, and technical consultancy related to oil and gas operations fall within this definition of mining operations.
On this section: Provides for assessment of representative assessee; ONGC assessed on behalf of non-resident foreign companies
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 160
What have the courts held on Section 160 of the Income-tax Act?
Commr. of Income Tax, Delhi vs Alcatel South Asia Pacific (25 Mar 2009) is the leading judgment on this section among those set out below: Machinery sections imposing vicarious liability on agents to be assessed for non-resident principal's income; only applicable to income falling within Section 9(1), demonstrating inter-linking of provisions. Another 3 judgments on this section are set out below, all of them from the Supreme Court. They run from 2009 to 2015.
How do I find court cases under Section 160 of the Income-tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 160, section 160 Income Tax Act, section 160 of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 4 reported judgments on this section are set out on this page, beginning with Commr. of Income Tax, Delhi vs Alcatel South Asia Pacific (25 Mar 2009).
What should I read with Section 160 of the Income-tax Act, and has it changed?
Its own text turns on section 9 (Income deemed to accrue or arise in India), section 163 (Who may be regarded as agent), so none of them can safely be read on its own. 5 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 303 (Representative assessee), which replaced it; conduct before that date is still charged, tried and appealed under this section.
When did Section 160 of the Income-tax Act come into force?
Section 160 of the Income-tax Act, cited as Income Tax Act 160, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.
Other sections of this Act
- 10. Incomes not included in total income30885 words
- 2. Definitions11419 words
- 80HHF. Deduction in respect of profits and gains from export or transfer of film software, etc7148 words
- 80-IB. Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings5474 words
- 155. Other amendments5451 words
- 139. Return of income5400 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.