Section 46

Acts to be done by trustees and certain others

ActIn forceProvision 64 of 140

The person who is chargeable in respect of any incapacitated person, or in whose name a non-resident is chargeable, shall be answerable for all matters requiring to be done by virtue of this Act for the assessment of the income of any person for whom he acts and for paying the tax chargeable thereon.

Read in full context — Income Tax Act →

Section 46

Acts to be done by trustees and certain others

of Income Tax Act

ActIn forceProvision 64 of 140

The person who is chargeable in respect of any incapacitated person, or in whose name a non-resident is chargeable, shall be answerable for all matters requiring to be done by virtue of this Act for the assessment of the income of any person for whom he acts and for paying the tax chargeable thereon.

Read in full context — Income Tax Act →