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of <h1>Income Tax Bill 2025 Clause 422 enables recovery of non-resident tax arrears through asset seizure and deduction at source</h1> The Income Tax Bill 2025's Clause 422 and the Income-tax Act 1961's Section 173 both provide mechanisms for recovering tax arrears from non-residents. These provisions enable tax authorities to recover dues through two methods: deduction at source under relevant chapters and recovery from any assets the non-resident owns or may acquire in India. The provisions apply to income deemed to accrue in India from non-residents, extending liability to their agents or representative assessees. Both sections use broad language to prevent tax evasion, allowing recovery from current and future assets within Indian jurisdiction, ensuring effective tax collection despite the taxpayer's overseas location.
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