Non-resident income can be assessed via an agent u/s 165, allowing direct tax recovery from Carbijet Inc.

Assessment of income on the non-resident in the name of the agent - view of the provisions of Section 165 of the Act, even though the assessment may be in the hands of a representative assessee u/s 163(3), there is no bar on direct recovery, of taxes so held to be leviable, from Carbijet Inc - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X