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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Recovery of tax arrears from non-resident assets permits deduction at source and attachment of assets within jurisdiction.</h1> 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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