tax in respect of non-resident from his assets.
173. 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.