Agent definition for non-residents clarifies qualifying persons, includes trustees and capital-transferees, with broker exception and hearing right. Section 306 treats as an agent of a non-resident any person in India employed by or on behalf of the non-resident, having a business connection with the non-resident, from or through whom the non-resident receives income, and trustees; it also includes any person who acquires a capital asset in India by transfer. A broker dealing through a non-resident broker is not an agent for those transactions if both act in the ordinary course of business and the non-resident is not a principal. No one shall be treated as agent without an opportunity to be heard, and 'business connection' is as defined elsewhere.