TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income-tax 'agent' definition includes Indian employees, business associates, trustees, and transferees; AO must give opportunity to be heard</h1> For income-tax purposes, an 'agent' of a non-resident includes any person in India employed by or on behalf of the non-resident, having a business connection with the non-resident, from whom the non-resident receives income (directly or indirectly), the non-resident's trustee, and any person who acquires a capital asset in India by transfer; a broker dealing through a non-resident broker is excluded if the transactions are in the ordinary course of business and the non-resident broker is not acting as principal. A person cannot be treated as agent without being given an opportunity to be heard by the Assessing Officer.
TaxTMI 
TaxTMI 
