Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 5] [Section 246(1)] [Section 246] [Entire Act] Union of India - Subsection Section 246(1)(d) in The Income Tax Act, 1961 (d)an order made under section 163 treating the assessee as the agent of a non-resident;