Recovery of non-resident tax arrears permits deduction and recourse against assets situated in India or later brought there.

Tax chargeable on income covered by section 9(2), where the recipient is a non-resident, may be recovered in the name of the non-resident or an agent liable as a representative assessee. Recovery may be made by deduction under Chapter XIX-B. Tax arrears may also be recovered from assets of the non-resident situated in India or subsequently brought into India.

---

---

---