International tax recovery: mutual assistance permits domestic officers to enforce foreign recovery certificates and remit proceeds. The Board may issue a certificate to a Tax Recovery Officer to recover amounts under corresponding foreign law from persons with property in India, who must enforce it as a domestic recovery certificate and remit recovered sums to the Board after expenses. A Tax Recovery Officer may forward a certificate to the Board to seek recovery in a specified foreign territory where India has a qualifying agreement; the Board may then act in accordance with that agreement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
International tax recovery: mutual assistance permits domestic officers to enforce foreign recovery certificates and remit proceeds.
The Board may issue a certificate to a Tax Recovery Officer to recover amounts under corresponding foreign law from persons with property in India, who must enforce it as a domestic recovery certificate and remit recovered sums to the Board after expenses. A Tax Recovery Officer may forward a certificate to the Board to seek recovery in a specified foreign territory where India has a qualifying agreement; the Board may then act in accordance with that agreement.
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