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<h1>Non-Resident Tax Assessments: Agents Liable Under Section 22 of Wealth Tax Act, 1957. Recoverable from Non-Resident Assets.</h1> Section 22 of the Wealth Tax Act, 1957, addresses the assessment of individuals residing outside India. It allows tax to be levied and recovered from the agent of such individuals, who will be considered the assessee for tax purposes. Any person employed by or in possession of assets of the non-resident can be deemed an agent after being given the opportunity to be heard. Agents can recover paid sums from the principal or retain amounts equal to their estimated tax liability. Tax arrears may also be recovered from the non-resident's assets within India.