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

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....and Assets) and Imposition of Tax Act, 2015<br>Recovery of tax dues in pursuance of agreements with foreign countries or specified territory. 38. (1) The Tax Recovery Officer may, in a case where a....

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....ction 73 of this Act, as the case may be, for the purposes of recovery of tax. (2) On receipt of the certificate under sub-section (3) from the Tax Recovery Officer, the Board may take such action ....