Refunds to non-resident employees may be issued to employers with the employee's authorization, following prescribed procedure. Refunds for tax borne by employers for non-resident employees who have departed India may be paid to the employer if the non-resident gives authorization, subject to the procedures in Circular No. 285. The Board relies on the statutory agent concept, whereby a person through whom a non-resident receives income can be treated as the non-resident's agent, permitting the company to file returns, be assessed in its name and claim the refund.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refunds to non-resident employees may be issued to employers with the employee's authorization, following prescribed procedure.
Refunds for tax borne by employers for non-resident employees who have departed India may be paid to the employer if the non-resident gives authorization, subject to the procedures in Circular No. 285. The Board relies on the statutory agent concept, whereby a person through whom a non-resident receives income can be treated as the non-resident's agent, permitting the company to file returns, be assessed in its name and claim the refund.
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