Tax recovery jurisdiction expanded: recovery permitted based on residency even without property details, allowing tax recovery officers to act.

The amendment permits cross-border tax recovery where the person is a resident even if domestic property details are unavailable, by directing the Board to forward a foreign recovery certificate to the Tax Recovery Officer having jurisdiction over that resident; sub-section (2) is similarly revised to allow recovery where the assessee is a resident of the foreign country or has property there, enabling recovery when property information is lacking but residency is established.

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