https://www.taxtmi.com/caselaws?id=6170 The Supreme Court held that an agent of a non-resident can be directed to pay advance tax under the Income-tax Act, 1961. The Court ruled that such provisions do not violate the equality clause of the Constitution. It clarified that a representative assessee, including an agent of a non-resident, is liable for advance tax as if the income were received beneficially. The Court emphasized that advance tax liability is not dependent on the completion of the previous year but is determined by specific rules in the Act. The judgment dismissed the petition challenging the directive to pay advance tax, affirming the legality of imposing such liability on agents of non-residents. en-us Thu, 10 Oct 1968 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6170 The Supreme Court held that an agent of a non-resident can be directed to pay advance tax under the Income-tax Act, 1961. The Court ruled that such provisions do not violate the equality clause of the Constitution. It clarified that a representative assessee, including an agent of a non-resident, is liable for advance tax as if the income were received beneficially. The Court emphasized that advance tax liability is not dependent on the completion of the previous year but is determined by specific rules in the Act. The judgment dismissed the petition challenging the directive to pay advance tax, affirming the legality of imposing such liability on agents of non-residents. Case-Laws Income Tax Thu, 10 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6170