https://www.taxtmi.com/circulars?id=5248 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. en-us Tue, 11 Jul 1995 00:00:00 +0530 Sat, 20 Sep 2008 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5248 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. Circulars Income Tax Tue, 11 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5248