Who may be regarded as agent.

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Full Text of the Document

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....ess connection with the non-resident; or (iii) from or through whom the non-resident is in receipt of any income, whether directly or indirectly; or (iv) who is the trustee of the non-resident; (b) any other person who, whether a resident or non-resident, has acquired by means of a transfer, a capital asset in India. (2) A broker in India who, in respect of any transactions, does not deal d....