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.
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.
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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