Recovery of tax dues abroad: domestic authorities may forward certificates and the Board may act under international agreements. A Tax Recovery Officer may forward a certificate to the Board to initiate recovery of tax arrears where the assessee has property outside India and an ... Summary
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Recovery of tax dues abroad: domestic authorities may forward certificates and the Board may act under international agreements.
A Tax Recovery Officer may forward a certificate to the Board to initiate recovery of tax arrears where the assessee has property outside India and an agreement exists between India (or a specified association) and the foreign country or specified territory; on receipt of that certificate the Board may take such action as it deems appropriate having regard to the terms of the agreement.
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