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Recovery of tax in pursuance of agreements with foreign countries.

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Full Text of the Document

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....the corresponding law 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 an....

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