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of <h1>Tax Recovery Process for Individuals with Property in India or Abroad Under Section 258 Explained</h1> The statutory provision outlines the process for tax recovery under agreements between India and foreign countries. The Board can send a certificate to a Tax Recovery Officer to recover tax amounts from individuals with property in India, based on agreements under section 258. The officer must recover the specified amount and remit it to the Board after deducting expenses. Additionally, if an assessee has property abroad, the Tax Recovery Officer can forward a certificate to the Board for tax recovery, allowing the Board to act according to the agreement with the foreign country.
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