Recovery of tax arrears from non-resident assets permits deduction at source and attachment of assets within jurisdiction.

Where the person entitled to income is a non-resident, the tax chargeable on that income, whether in the non-resident's name or in the name of an agent liable as a representative assessee, may be recovered by deduction under the statutory deduction-at-source mechanism and any arrears may also be recovered from any assets of the non-resident which are, or may at any time come, within India.

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