TaxTMI 
TaxTMI 
Recovery of tax in pursuance of agreements with foreign countries
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....g law in force in that country and the Government of that country or any authority under that Government which is specified in this behalf in such agreement sends to the Board a certificate for the recovery of any tax due under such 6[corresponding law from a resident, or] a person having any property in India, the Board may forward such certificate to 7[any Tax Recovery Officer having jurisdictio....
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.... 9[or has any property in that country, forward to the Board] a certificate drawn up by him under section 222 and the Board may take such action thereon as it may deem appropriate having regard to the terms of the agreement with such country.]] ***************** NOTES:- 1. Inserted vide Section 39 of the Finance Act, 1972 w.e.f. 01-04-1972 2. Substituted v....
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....ying the amount of arrears due from the assessee and the Board may take such action thereon as it may deem appropriate having regard to the terms of the agreement with such country." 4. 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....