§ 422
Chapter XIX — Collection And Recovery Of Tax
Recovery of tax arrear in respect of non-resident from his assets
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
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.