(1)For the purposes of this Act, "agent", in relation to a non-resident, includes––(a)any person in India—(i)who is employed by or on behalf of the non-resident; or(ii)who has any business connection with the non-resident; or(iii)from or through whom the non-resident is in receipt of any income, whether directly or indirectly; or(iv)who is the trustee of the non-resident;(b)any other person who, whether a resident or non-resident, has acquired by means of a transfer, a capital asset in India.
