Advance tax for Non-residents

Madan sai (Articleship ) (202 Points)

02 July 2020  
Whether Advance tax provisions extend to Non-resident whose estimated income exceeds Rs.10,000 (without reducing TDS deductible but not deducted) ?

In other words, If Resident defaults in payment of TDS w.r.t Non-resident taxable income, whether Non-resident liable for Advance tax ?