Income Tax Act, 1967.

Trustees, guardians and committees.

208.—The trustee, guardian or committee of any incapacitated person having the direction, control, or management of the property or concern of any such person, whether such person resides in the State or not, shall be assessable and chargeable to tax in like manner and to the like amount as that person would be assessed and charged if he were not an incapacitated person.