Ans:
An individual instructed by the legal authorities to shoulder the responsibility of taking care of another person's taxation affairs is a deemed assessee. These assessments are usually the legal heirs or executors of a deceased person. If the dead person has not left a will, the elder son or another legal heir will be considered the assessee. The parent/ guardian of a minor child or a mentally unstable person is a deemed assessee. For NRIs with sources of income in the country, their agents are treated as deemed assessees.