Agent of non-resident status requires prior opportunity to be heard and a separate order under section 163. Section 163(1) defines 'agent' of a non-resident to include persons employed by, having business connection with, receiving income from, trustees of, and transferees of capital assets in India; a broker dealing through a non-resident broker is excluded where both act in ordinary course of business. Section 163(2) requires that no person be treated as such an agent unless afforded an opportunity of being heard by the assessing officer, and a separate order under section 163 is required to fasten agent liability.