Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Income Tax Bill 2025: Clause 422 enables tax arrear recovery from non-residents through deductions and asset collection in India.</h1> Clause 422 of the Income Tax Bill, 2025, addresses the recovery of tax arrears from non-residents. It stipulates that tax chargeable on income attributed to a non-resident, or their agent acting as a representative assessee, can be recovered through deductions as outlined in Chapter XIX-B. Additionally, any tax arrears may be collected from the non-resident's assets located within India, regardless of the provisions in sections 304(1) or (5).