Recovery of tax in pursuance of agreements with foreign countries

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Full Text of the Document

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....rom a person having property in India, if such country, or any authority under the Government of that country, has entered into an agreement with India under subsection (1) of section 258 for the purposes specified in clause (d) thereof. (2) On receipt of the certificate under sub-section (1) from the Board, the Tax Recovery Officer shall - (a) proceed to recover the amount specified in the ce....