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Is the person arranged by the shipmaster to file the return under section 172 (3) : An agent of the non-resident (Record no. 72459)

MARC details
000 -LEADER
fixed length control field 00364nas a22001217a 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 160316s2000 xxu||||| |||| 00| 0 eng d
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name M S Prasad
245 ## - TITLE STATEMENT
Title Is the person arranged by the shipmaster to file the return under section 172 (3) : An agent of the non-resident
300 ## - PHYSICAL DESCRIPTION
Extent 138
Dimensions 142
520 ## - SUMMARY, ETC.
Summary, etc. Current Tax Reporter
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name
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