Assessment of persons residing outside India

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..... e assessee in respect of such tax. (2) Any person employed by or on behalf of a person referred to in sub-section (1) or through whom such person is in the receipt of any income, profits or gains, or who is in possession or has custody of any asset of such person and upon whom the 1[Assessing Officer] has caused a notice to be served of his intention of treating him as the agent of such person s .....

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..... in this section referred to as the principal), a sum equal to his estimated liability under this section, and in the event of any disagreement between the principal and such agent or person, as to the amount to be so retained, such agent or person may secure from the 5[Assessing Officer] a certificate stating the amount to be so retained pending final settlement of the liability, and the certific .....

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..... (Amendment) Act, 1964, w.e.f. 1-4-1965. 3. Inserted vide the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 4. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" 5. Substituted vide the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it was read as:- "Wealth-tax Officer" -
Statute, statutory provisions .....

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