Explain the manner and the means by which taxes to be levied on the income of a non-resident assessee can be recovered under the Income Tax Act, 1961.

As per section 173 of the Income Tax Act, 1961, Taxes levied on the income of the non-resident may be recovered in the following manner: Deduction of tax at source under Chapter XVII-B: The amount of tax should be deducted at the prescribed rates out of the payments by the person who makes the payment to a non-resident. From his Agent or Assets: All assets in India belonging to the non-resident principal can be proceeded against for the recovery of tax, on the basis of the assessment made against his statutory agent. Where any property of the non-resident principal is vested in the representative assesses or is under the control or management of the representative assessee, the same may be proceeded against, whether the demand is raised against the representative assessee or against the beneficiary direct. If there is no property in India of the non-resident at the time of making an assessment, the Assessing Officer may wait till any property of the non-resident comes into India. The special provisions relating to certain incomes of non-residents under chapter XII A example Section 115C, 115D, 115E, 115F, 115G, 115H, & 115-I under the Income Tax Act, 1961.