The Central Board of Direct Taxes (CBDT) has clarified that Official Assignee, who realizes property of the insolvent and allocated it amongst the creditors of the insolvent, is require to file Income-tax return in the ITR form applicable to ‘artificial juridical person’ separately of each of the estate of the insolvent.
from taxmann.com News https://www.taxmann.com/topstories/222330000000017768/official-assignee-is-required-to-compute-tax-and-file-itr-in-status-of-‘artificial-juridical-person’-cbdt.aspx
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