Section-422 : Recovery of tax arrear in respect of non-resident from his assets

1. Section-422 as per act

Irrespective of the provisions of sections 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—

1. may be recovered by deduction under the provisions of Chapter XIX-B; and
2. 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.

2. Help and useful links for Section-422

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. Self Service (DIY) Income Tax Filing made Easy