https://www.taxtmi.com/caselaws?id=289483 Under section 18(3B) of the Indian Income-tax Act, 1922, a payer's duty to deduct tax from payment to a non-resident depends on the payment being chargeable under the Act, unless the payer has already been made liable as the non-resident's agent. Section 43 is an assessment machinery provision for fixing liability on an agent, and its notice and adjudication requirements are not a condition precedent to deduction under section 18(3B). The exception operates only where agent liability has in fact been established. The payer was therefore liable to deduct tax, and the absence of a prior section 43 determination did not excuse non-deduction. en-us Thu, 14 Jan 1960 00:00:00 +0530 Sat, 01 Aug 2020 18:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289483 Under section 18(3B) of the Indian Income-tax Act, 1922, a payer's duty to deduct tax from payment to a non-resident depends on the payment being chargeable under the Act, unless the payer has already been made liable as the non-resident's agent. Section 43 is an assessment machinery provision for fixing liability on an agent, and its notice and adjudication requirements are not a condition precedent to deduction under section 18(3B). The exception operates only where agent liability has in fact been established. The payer was therefore liable to deduct tax, and the absence of a prior section 43 determination did not excuse non-deduction. Case-Laws Income Tax Thu, 14 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289483