Income-tax Act,1961

Act No : 43

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Section : Recovery of tax in respect of non-resident from his assets

173. Recovery of tax in respect of non-resident from his assets Without prejudice to the provisions of sub-section (1) of section 161 or of section 167, where the person entitled to the income referred to in clause (i) of sub-section (1) of section 9 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, may be recovered by deduction under any of the provisions of Chapter XVIIB and any arrears of tax may be recovered also in accordance with the provisions of this Act from any assets of the non-resident which are, or may at any time come, within India. ---------------------------------------------------------------------- 1 Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f 1-4-1988. 2 Ibid. 3 Substituted for "for the time being" by the Finance (No. 2) Act, 1967, w.e.f 1-4-1967. 4 Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. ----------------------------------------------------------------------- 1.591

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