Income Tax

163. (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 (2) No person shall be treated as the agent of a non-resident unless he has had an opportunity of being heard by the 38[Assessing] Officer as to his liability to be treated as such.