Income Tax Act
61. Return of income received on account of other persons
61. Return of income received on account of other persons
The Commissioner may, by notice in writing, at any time require any person who is in receipt of income as the representative of, or on behalf of, any other person who is chargeable to tax in respect thereof, or who would be so chargeable if he were a resident person, to furnish him within a reasonable time, not being less than thirty days from the date of service of such notice, with a return containing–(a)a full and true statement of the income; and(b)the name and address of the person to whom it belongs.Source: Kenya Law