§ 422
Chapter XIX — Collection And Recovery Of Tax
Recovery of tax arrear in respect of non-resident from his assets
Income-tax Act, 2025
If a non‑resident is liable for tax on income specified in section 9(2), the tax can be collected in two ways: (a) by deduction under Chapter XIX‑B, and (b) by seizing any assets the non‑resident holds or may later hold in India. This applies regardless of the provisions of section 304(1) or (5). Interest may also be charged for defaults in filing the return of income.
📜 Official text of the section +
422. 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.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.