The Indian Income Tax Act 1871, 12 of 1871, (Rep., Act 16 of 1874)

Section 20. Receivers, Managers, Courts of Wards, Administrators, General and Official Trustees

Repealed or not in force · As amended up to 2026-08

20. Receivers, Managers, Courts of Wards, Administrators, General and Official Trustees. 21. Power to retain duties charged on trustees, &c. Indemnity. 20. Receivers or Managers appointed by any Court in India, the Courts of Wards, the Administrators General of Bengal, Madras and Bombay, and the Official Trustees, shall be chargeable under this Act in respect of all income officially in their possession or under their control.

Source: India Code