Agent liability for non-resident wealth tax allows recovery from agents and retention pending assessment resolution. Liability for wealth-tax of a person residing outside India is cast on his agent, who is deemed the assessee; persons employed by or through whom the non-resident receives income or who hold his assets may be treated as agent after notice. No one may be deemed an agent without an opportunity of being heard by the Assessing Officer. An agent who pays tax may recover or retain it from the principal; an agent may retain an estimated sum or secure a certificate from the Assessing Officer authorising retention pending final settlement, and recovery from the agent is limited to the certified amount except where the agent holds additional assets of the principal. Arrears may also be recovered from any assets of the non-resident that come within India.