Section 422
Section 422: recovery of tax arrears from a non-resident's assets
Section 422 addresses recovery where the person entitled to certain income covered by Section 9(2) is a non-resident: the tax on that income can be recovered by deduction under Chapter XIX-B, or, as arrears, from any assets of the non-resident that are (or later come) within India.
What Section 422 says
"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."
Frequently asked questions
How can tax on a non-resident's Section 9(2) income be recovered?
Either by deduction under the TDS/TCS provisions of Chapter XIX-B, or - for arrears - from any assets of the non-resident that are, or at any time come, within India.
Does it matter whether the tax is charged in the non-resident's own name or his representative agent's name?
No - Section 422 applies whether the tax chargeable is in the non-resident's own name or in the name of his agent who is liable as a representative assessee.
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Get help with recovery of tax arrears from a non-resident's assetsLast updated 9 September 2026