Recovery of tax from non-resident assets enables deduction under collection provisions and recovery of arrears from assets in India. Where income payable to a non-resident is chargeable to tax, that tax-whether in the non-resident's name or in the name of a representative assessee-may be collected by deduction under the statutory collection regime, and any arrears may be recovered from any assets of the non-resident that are, or may later come, within India.