Rationalisation of provision relating recovery of tax in pursuance of agreements with foreign countries

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Full Text of the Document

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....nt is entered into by the Central Government with the Government of any foreign country for recovery of income-tax under the Income-tax Act and the corresponding law in force in that country and where such foreign country sends a certificate for the recovery of any tax due under such corresponding law from a person having any property in India, the Board, on receipt of such certificate may, forwar....