22. Assessment of persons residing outside India
Where the person liable to tax under this Act resides outside India, the tax may be levied upon and recovered from his agent, and the agent shall be deemed to be, for all the purposes of this Act, the assessee in respect of such tax.
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 [Assessing Officer] has caused a notice to be served of his intention of treating him as the agent of such person shall, for the purposes of sub-section (1), be deemed to be the agent of such person. * * * * * [(3) No person shall be deemed to be the agent of any person residing outside India unless he has had an opportunity of being heard by the [Assessing Officer] as to his being treated as such.
Any agent, who, as such, pays any sum under this Act, shall be entitled to recover the sum so paid from the person on whose behalf it is paid or to retain out of any moneys that may be in his possession or may come to him in his capacity as such agent, an amount equal to the sum so paid.
Any agent, or any person who apprehends that he may be assessed as an agent, may retain out of any money payable by him to the person residing outside India on whose behalf he is liable to pay tax (hereinafter 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 [Assessing Officer] a certificate stating the amount to be so retained pending final settlement of the liability, and the certificate so obtained shall be his warrant for retaining that amount.
The amount recoverable from such agent or person at the time of final settlement shall not exceed the amount specified in such certificate, except to the extent to which such agent or person may at such time have in his hands additional assets of the principal.
Notwithstanding anything contained in this section, any arrears of tax due from a person residing outside India may be recovered also in accordance with the provisions of this Act from any assets of such person which are or may at any time come within India.] [CHAPTER VA SETTLEMENT OF CASES [22A. Definitions.—In this Chapter, unless the context otherwise requires,—
“Bench” means a Bench of the Settlement Commission; [(b) “case” means any proceeding for assessment under this Act, of any person in respect of any assessment year or assessment years which may be pending before an Assessing Officer on the date on which an application under sub-section (1) of section 22C is made: 1. The Explanation omitted by Act 18 of 1992, s. 96 (w.e.f. 1-4-1993). 2. Subs. by Act 4 of 1988, s. 127, for “Wealth-tax Officer” (w.e.f. 1-4-1988). 3. The proviso omitted by Act 46 of 1964, s. 21 (w.e.f. 1-4-1965). 4. Ins. by s. 21, ibid. (w.e.f. 1-4-1965). 5. Ins. by Act 41 of 1975, s. 93 (w.e.f. 1-4-1976). 6. Subs. by Act 11 of 1987, s. 77, for section 22A (w.e.f. 1-6-1987). 7. Subs. by Act 22 of 2007, s. 84, for clause (b) (w.e.f. 1-6-2007). * * * * *
a proceeding for assessment or reassessment referred to in [section 17 shall, in case where a notice under the said section] is issued but not on the basis of search under section 37A or requisition under section 37B, be deemed to have commenced from the date on which a notice under section 17 is issued; [(ii) a proceeding for making fresh assessment in pursuance of an order under section 23A or section 24 or section 25, setting aside or cancelling an assessment shall be deemed to have been commenced from the date on which such order, setting aside or cancelling an assessment was passed.] [(iii) a proceeding for assessment or reassessment for any of the assessment years, in consequence of a search initiated under section 37A or requisition made under section 37B, shall be deemed to have commenced on the date of issue of notice initiating such proceedings and concluded on the date on which the assessment is made;]
a proceeding for assessment for an assessment year, other than the proceeding of assessment or reassessment referred to in [clause (i) or clause (ii) clause (iii)], shall be deemed to have commenced from the 1st day of the assessment year and concluded on the date on which the assessment is made;]
“Chairman” means the Chairman of the Settlement Commission;
“Member” means a Member of the Settlement Commission, and includes the Chairman and a Vice-Chairman;
For the purposes of this clause—
“Settlement Commission” means the Income-tax Settlement Commission constituted under section 245B of the Income-tax Act;
“Vice-Chairman” means a Vice-Chairman of the Settlement Commission [and includes a Member who is senior amongst the Members of a Bench];
“wealth-tax authority” means an income-tax authority specified in section 116 of the Income- tax Act who is treated as a wealth-tax authority under section 8.]