(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 ] [Inserted by Act 46 of 1964, Section 21 (w.e.f. 1.4.1965). ][Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Wealth-tax Officer" (w.e.f. 1.4.1988).] [as to his being treated as such.
