Section 20 in The Assam Agricultural Income-Tax Rules, 1939
20.
In the case of any person not the resident of Assam or of any person who though ordinarily resident is temporarily absent therefrom, all agricultural incomes, arising from land situated in the State as determined in Section 7 or Section 8, shall be chargeable to agricultural income-tax either in the name of the non-resident or in the name of the agent of such non-resident person and in the later case such agent shall be deemed to be, for all purposes of the Act and Rules made thereunder, the assessee in respect of such agricultural income-tax :Provided that any arrears of tax may be recovered also in accordance with the provisions of the Act and rules made thereunder, from any assets of the non-resident person which are within the State of Assam;Provided further that any such agent of any person who has reason to believe that he may be assessed as such an agent, may retain out of any money payable by him at such non-resident person a sum equal to his estimated liability under this rule and in the event any disagreement between the non-resident person and such agent or person may secure from the Agricultural Income-tax 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.
