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Report No. 12

I-Recovery of tax in respect of non-residents.

183. Recovery of tax in respect of non-resident from his assets.-

Without pivjudice to the provisions of section 170(1) [section embodying the rule that a representative assessee is liable to pay the tax] or of section 176 [section newly added authorising the Income-tax Officer to proceed against assets with agent], where the person entitled to the income referred to in section 9, clause (i) [42(1) main para., earlier part] is a non-resident, the tax chargeable thereon, whether in his name or in the name of his agent who is liable as a representative assessee, may be recovered by deduction under any of the provisions of sections 201 to 204 [18(2) to 18(3D)] and any arrears of tax may be recovered also in accordance with the provisions of this Act from any assets of the non-resident which are, or may at any time come within, India.

[Section 42(1), 1st proviso]

Income-Tax Act, 1922 Back

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