A non-resident Indian may be assessed directly or through an agent. Section 160(1)(i) provides that “representative assessee” means in respect of the income of a non-resident, an agent including the person who is treated as an agent under Section 163. Agent of a non-resident Indian according to the provisions of Section 163 includes any person in India —
- who is employed by or on behalf of the non-resident Indian; or
- who has any business connection with non-resident; or
- from or through whom the non-resident is in receipt of any income whether directly or indirectly; or
- who is a trustee of the non-resident ; and
also includes any other person who has acquired by means of transfer a capital asset in India. No person is to be treated as an agent of a nonresident Indian unless he has had an opportunity of being heard by the Assessing Officer as to his liability to be treated as such. A nonresident Indian may also appoint an authorised representative to act as his agent. Such an agent would also be entitled to file an income tax return for and on his behalf and also for claiming refund of income tax and carry on other formalities in the matter of income tax, etc. |
