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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 XVII-B 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.
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F-212, Competent House,
F-Block, Connaught Place,
New Delhi-110001
Contact : Mr. S S Kalra
Mobile : 9811936248, 9811045349
Phone No.: 011-45874900-02
E-mail : cakalra@hsaco.in
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