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Content Depreciation and gains relating to tonnage tax assets....tax year of the tonnage tax scheme (herein referred to as...

year to a political party registered under section 29A of the Representation of...the People Act, 1951 (43 of 1951), or an electoral...

, “representative assessee” means— (a)   in respect of the income of a non-resident...section 306; (b)   in respect of the income of a minor or a...

of making an assessment (including an assessment, reassessment or recomputation under...section 279) of the income of the deceased and for the...