Section 422 — Recovery of tax arrear in respect of non-resident from his assets
Old Act equivalent: 174 of IT Act 1961 Sub-part: D—Collection and Recovery
Statutory Text
- Irrespective of anything contained in section 304(1) or (5), where the person entitled to the income referred to in section 9(2) is a non-resident, the tax chargeable thereon, whether in his name or in the name of his agent who is liable as a representative assessee—
(a) may be recovered by deduction under the provisions of Chapter XIX-B; and
(b) any arrears of tax may also be recovered as per the provisions of this Act from any assets of the non-resident which are, or may at any time come, within India. E.—Interest chargeable in certain cases Interest for defaults in furnishing return of income.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Non-residents with tax arrears in India.
- Conditions: Tax arrears of non-resident recoverable from assets in India or through agent/representative assessee.
- Time limits: None specific.
- Monetary limits: None.
- Exceptions: None.
Cross-References
- Section 9
- Section 304
Amendment Notes
None noted from the extracted pages.