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.
Section 171 Assessment after partition of a Hindu undivided family
Section 172 Shipping business of non-residents
Section 173 Recovery of tax in respect of non-resident from his assets
Section 174 Assessment of persons leaving India
Section 175 Assessment of persons likely to transfer property to avoid tax
Section 176 Discontinued business
Section 177 Association dissolved or business discontinued
Section 178 Company in liquidation
Section 179 Liability of directors of private company in liquidation
Section 180 Royalties or copyright fees for literary or artistic work