Omitted

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....ate under section 222 to a Collector in Pakistan through the Central Board of Revenue of Pakistan, if the assessee has property in the district of that Collector, and for the purposes of that section, the expression "Tax Recovery Officer" shall include a Collector in Pakistan. (2) Where a Collector in India receives through the Board a certificate under the signature of an 3[Assessing Officer] i....

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....amendment by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)] before it was read as, "Income-tax Officer" 3.  Substituted vide Section 36 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1988 [as they stood immediately before their amendment by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)] before it was read as, "Income-tax Officer" 4.&nb....