Agency relationship: legal criteria and fiduciary control determine agent status and tax withholding obligations under relevant provisions. An 'agent' is employed to act for or represent a principal; agents must be of majority and sound mind. Agency is shown by: the agent's power to alter the principal's legal relations with third parties; the principal's degree of control over the agent's conduct; the fiduciary character of consent to act on another's behalf; and the agent's duty to render accounts and entitlement to remuneration. Agents differ from servants and independent contractors by the nature and degree of control and by the agent's capacity to affect the principal's legal position, a distinction relevant to tax deduction at source rules.