422. Irrespective of anything contained insection 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 perthe provisions of this Act from any assets of the non-resident which are, or may at any time come, within India.