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Section 173: Recovery of tax in respect of non-resident from his assets

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

I.—Recovery of tax in respect of non-residents

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.

Where this provision sits

ActThe Income-tax Act, 1961
Section173
Marginal noteRecovery of tax in respect of non-resident from his assets
JurisdictionCentral
StatusRepealed

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