https://www.taxtmi.com/acts?id=36827 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. en-us Fri, 05 Jul 2019 17:59:29 +0530 Fri, 05 Jul 2019 17:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36827 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. Act-Rules Bill Fri, 05 Jul 2019 17:59:29 +0530 https://www.taxtmi.com/acts?id=36827