Section 163 - Who may be regarded as agent

Agent definition expands who may be treated as an agent of a non resident, affecting representative assessee responsibilities.

A person in India is an agent of a non resident if employed by or on behalf of the non resident, has any business connection with the non resident, from or through whom the non resident receives income, or who is the non resident's trustee; it also includes persons who acquire a capital asset in India by transfer. A broker dealing through a non resident broker is excluded from being an agent for such transactions if those transactions are in the ordinary course of business and the non resident broker is not acting as principal. No person shall be treated as an agent without an opportunity of being heard by the assessing officer.