Recovery of tax in pursuance of agreements with foreign countries specified territory.

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....fied territory outside India from a person having property in India, if such country or territory or any authority under the Government of that territory or country, has entered into an agreement with India under sub-sections (1) and (2) or sub-section (4) of section 291, as the case may be, for the purposes specified in clause (d) of sub-section (1) of section 291. (2) On receipt of the certifi....