https://www.taxtmi.com/caselaws?id=6922 Second proviso to section 45 of the Income-tax Act, 1922 protected a non-resident against coercive recovery of arrears attributable to foreign income while a continuing prohibition on remittance from Ceylon remained in force. On the facts stated, there was no proof that the income had been brought into the taxable territories or constructively remitted so as to attract the Explanation to the proviso. The proviso required the Income-tax Officer to treat the assessee as not in default during the subsisting restriction, and negligence was not established or relevant on the findings recorded. en-us Wed, 18 Jan 1967 00:00:00 +0530 Sat, 07 Feb 2009 09:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6922 Second proviso to section 45 of the Income-tax Act, 1922 protected a non-resident against coercive recovery of arrears attributable to foreign income while a continuing prohibition on remittance from Ceylon remained in force. On the facts stated, there was no proof that the income had been brought into the taxable territories or constructively remitted so as to attract the Explanation to the proviso. The proviso required the Income-tax Officer to treat the assessee as not in default during the subsisting restriction, and negligence was not established or relevant on the findings recorded. Case-Laws Income Tax Wed, 18 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6922