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of <h1>Non-Resident Tax Liability Expanded: Agent Definition Under Section 163(1) Broadens Income Tax Compliance Scope</h1> A legal definition of 'agent' for non-residents under Income Tax Act 1961, section 163(1) encompasses persons in India who are employed by, have business connections with, receive income from, or are trustees of a non-resident. The provision includes specific conditions for brokers and requires an opportunity for hearing before treating someone as an agent. The definition aims to establish tax liability and representation for non-resident entities.
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