Recovery of tax in pursuance of agreements with foreign countries.

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Full Text of the Document

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....in force in that country and the Government of that country or any authority under that Government which is specified in this behalf in such agreement sends to the Board a certificate for the recovery of any tax due under such corresponding law from- (a) a resident; or (b) a person having any property in India, the Board may forward such certificate to any Tax Recovery Officer having jurisdic....