Amendment of section 228A.

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Full Text of the Document

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....any Tax Recovery Officer", the words "any Tax Recovery Officer having jurisdiction over the resident, or" shall be substituted; (b) in sub-section (2),-- (i) for the words "has property in a country outside India", the words " is a resident of a country" shall be substituted; (ii) for the words "forward to the Board", the words "or has any property in that country, forward to the Board" shall....