IT Act 163अध्याय XV · Liability In Special Cases
धारा 163 · Who may be regarded as agent
अक्षर आकार — स्तर 1, कुल 4 में से
(1)
For the purposes of this Act, "agent", in relation to a non-resident, includes any person in India-(a)
who is employed by or on behalf of the non-resident; or(b)
who has any business connection with the non-resident; or(c)
from or through whom the non-resident is in receipt of any income, whether directly or indirectly; or(d)
who is the trustee of the non-resident, and includes also any other person who, whether a resident or non-resident, has acquired by means of a transfer, a capital asset in India:(i)
the transactions are carried on in the ordinary course of business through the first-mentioned broker; and(ii)
the non-resident broker is carrying on such transactions in the ordinary course of his business and not as a principal.(2)
No person shall be treated as the agent of a non-resident unless he had an opportunity of being heard by the Assessing Officer as to his liability to be treated as such.इस धारा पर आपका निजी नोट
यह नोट सिर्फ़ आप देख सकते हैं।