Income Tax Act 1947 · 2020 Revised Edition · Part 15 · Persons Chargeable
52. Chargeability of trustees, etc.
Feedback & supportA receiver appointed by the court, a trustee, a guardian, a curator or a committee, having the direction, control or management of any property or concern on behalf of any incapacitated person is chargeable to tax in like manner and to the like amount as such person would be chargeable if the person were not an incapacitated person.
incapacitated person
“incapacitated person” means an individual —(a)who is below 21 years of age; or(b)who lacks capacity to make a decision for himself or herself in relation to any matter at the material time because of an impairment of, or a disturbance in the functioning of, the mind or brain, whether such impairment or disturbance is permanent or temporary;
This section is not to be construed to make any person chargeable to tax in respect of an incapacitated person, liable in such respect, for a greater amount of tax than that for which the incapacitated person would have been liable had no receiver, trustee, guardian, curator or committee been appointed.