22. Assessment of persons residing outside India .-(1) 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.
(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 Assessing Officer has caused a notice to be served of his intention of treating him as the agent of such person shall, for the pusposes 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 ] [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.(4)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.(5)Any agent, or any person who apprehends that he may be assessed as an agent, may retain out of 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 ] [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).] [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.(6)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.(7)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.] [Inserted by Act 46 of 1964, Section 21 (w.e.f. 1.4.1965). ][CHAPTER V-A] [ Inserted by Act 41 of 1975, Section 93 (w.e.f. 1.4.1976).] Settlement Of Cases[22-A. Definitions.-In this Chapter, unless the context otherwise requires,¬-(a)"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 22-C is made: [ Substituted by Act 22 of 2007, Section 84, for Clause (b)(w.e.f. 1.6.2007).]Provided that-(i)a proceeding for assessment or re-assessment under section 17;(ii)a proceeding for making fresh assessment in pursuance of an order under section 23-A or section 24 or section 25, setting aside or Cancelling an assessment;(iii)a proceeding for assessment or re-assessment which may be initiated on the basis of a search under section 37-A or requisition under section 37-B, shall not be a proceeding for assessment for the purposes of this clause.Explanation.-For the purposes of this clause-(i)a proceeding for assessment or re-assessment referred to in clause (i) of the proviso shall, in case where a notice under section 17 is issued but not on the basis of search under section 37-A or requisition under section 37-B, be deemed to have commenced from the date on which a notice under section 17 is issued;(ii)a proceeding for making fresh assessment referred to in clause (ii) of the proviso shall be deemed to have commenced from the date on which the order under section 23-A or section 24 or section 25, setting aside or cancelling an assessment was passed;(iii)a proceeding for assessment or re-assessment referred to in clause (iii) of the proviso shall be deemed to have commenced on the date of initiation of the search under section 37-A or requisition under section 37-B;(iv)a proceeding for assessment for an assessment year, other than the proceeding of assessment or re-assessment referred to in clause (i) or clause (ii) or clause (iii) of the proviso, 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;](c)[ "Chairman" means the Chairman of the Settlement Commission; [ Substituted by Act 22 of 2007, Section 84, for Clause (b)(w.e.f. 1.6.2007).](d)"Member" means a Member of the Settlement Commission, and includes the Chairman and a Vice-Chairman;(e)"Settlement Commission" means the Income-tax Settlement Commission constituted under section 245-B of the Income-tax Act;(f)"Vice-Chairman" means a Vice-Chairman of the Settlement Commission ][and includes a Member who is senior amongst the Members of a Bench] [ Inserted by Act 22 of 2007, Section 84 (w.e.f. 1.6.2007).];(g)[ "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.] [ Substituted by Act 22 of 2007, Section 84, for Clause (b)(w.e.f. 1.6.2007).]
