0
Posted October 27, 2013 by advocateguru in Learning Centre
 
 

Recovery of tax in respect in respect of non -residents

As per Section 173 of Income Tax Act 1961

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.


advocateguru