Who may be regarded as agent

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..... ( b ) who has any business connection with the non-resident; or ( c ) from or through whom the non-resident is in receipt of any income, whether directly or indirectly; or ( d ) who is the trustee of the non-resident; and includes also any other person who, whether a resident or non-resident, has acquired by means of a transfer, a capital asset in India : Provided that a broker in In .....

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..... as the agent of a non-resident unless he has had an opportunity of being heard by the 2 [Assessing] Officers as to his liability to be treated as such. ------------------------- Notes :- 1. Inserted by the Finance Act, 2003, w.e.f. 1-4-2004. 2. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. - - statute, statutory pr .....

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