Recovery of tax arrear in respect of non-resident from his assets- Section 422( New) / Section 173 (Old)

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....red to in section 9(2), where the person entitled to such income is a non-resident. The tax may be recovered either through deduction under the specified provisions or from the assets of the non-resident situated in India. Section 422 - Recovery from Assets of Non-Resident Notwithstanding anything contained in section 304(1) or section 304(5), where the person entitled to the income referred....

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....es where the person entitled to the income referred to in section 9(1) is a non-resident. Applies where the person entitled to the income referred to in section 9(2) is a non-resident. Tax liability Tax chargeable on such income may be recovered whether in the name of the non-resident or his agent liable as a representative assessee. Tax chargeable on such income may be rec....