Clause 51 - Amendment of section 228A. - Finance (No. 2) Bill, 2019

Amendment of section 228A. 51. In section 228A of the Income-tax Act, with effect from the 1st day of September, 2019, (a) in sub-section (1), (i) for the words corresponding law from , the words corresponding law from a resident, or shall be substituted; (ii) for the words 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 be substituted.