Tuesday, February 06, 2007

Look at the company I keep

While surfing the webpages of the Indian Income Tax dept. (equivalent of the IRS), I come across this:
25. Who can apply on behalf of non-resident, minor, lunatic, idiot, and court of wards?

Section 160 of IT Act, 1961 provides that a non-resident, a minor, lunatic, idiot, and court of wards and such other persons may be represented through a Representative Assessee. In such cases, application for PAN will be made by the Representative Assessee.
I wonder what "such other persons" might mean. :-)


pritcher said...

Is there any discount if one falls into more than one category? ;-)

assiniboine said...

The Probate, Divorce and Admiralty division of the English high court used to be referred to as "wills, wives and wrecks." And the head judicial officer of the division that dealt with declarations of mental incompetence was the Chief Judge in Lunacy.

mike said...