Recovery of tax from non-resident assets: tax may be recovered by deduction and from assets located in India. Tax chargeable on income payable to a non-resident, whether in his name or in the name of his agent who is liable as a representative assessee, may be recovered by deduction under the statutory deduction mechanisms, and any arrears of tax may be recovered from any assets of the non-resident which are, or may at any time come, within India.