Section 3(2)(a) in The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974
(a)every person, being-(i)an individual, who is a citizen of India;(ii)a Hindu undivided family;(iii)a trustee appointed under a trust declared by a duly executed instrument in writing, whether testamentary or otherwise (including any Wakf deed which is valid under the Mussalman Wakf Validating Act, 1913 ), (6 of 1913 .) if the income in respect of which the trustee is liable to income- tax as a representative assessee or any part thereof is not specifically receivable on behalf or for the benefit of any one person or where the individual shares of the persons on whose behalf or for whose benefit such income or such part thereof is receivable are indeterminate or unknown; and