Section 228A - Recovery of tax in pursuance of agreements with foreign countries - Income-tax Act, 1961

1 [ Recovery of tax in pursuance of agreements with foreign countries. 228A. (1) Where an agreement is entered into by the Central Government with the Government of any country outside India for recovery of income-tax under this Act and 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 4 [ corresponding law from a resident, or ] a person having any property in India, the Board may forward such certificate to 5 [ any Tax Recovery Officer having jurisdiction over the resident, or ] within whose jurisdiction such property is situated and thereupon such Tax Recovery Officer shall- ( a ) proceed to recover the amount specified in the certificate in the manner in which he would proceed to recover the amount 2 [specified in a certificate drawn up by him under section 222]; and ( b ) remit any sum so recovered by him to the Board after deducting his expenses in connection with the recovery proceedings. 3 [(2) Where an assessee is in default or is deemed to be in default in making a payment of tax, the Tax Recovery Officer may, if the assessee 6 [ is a resident of a country ] (being a country with which the Central Government has entered into an agreement for the recovery of income-tax under this Act and the corresponding law in force in that country), 7 [ or has any property in that country, forward to the Board ] a certificate drawn up by him under section 222 and the Board may take such action thereon as it may deem appropriate having regard to the terms of the agreement with such country.] ------------------ Notes :- 1. Inserted by the Finance Act, 1972, w.e.f. 1-4-1972. 2. Substituted for specified in a certificate received from an Assessing Officer by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Earlier it was amended by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988. 3. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Earlier it was amended by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988. (2) Notwithstanding the issue of a certificate under section 222 to the Tax Recovery Officer, where an assessee is in default or is deemed to be in default in making a payment of tax, the Assessing Officer may, if the assessee has property in a country outside India (being a country with which the Central Government has entered into an agreement for the recovery of income-tax under this Act and the corresponding law in force in that country), forward to the Board a certificate specifying the amount of arrears due from the assessee and the Board may take such action thereon as it may deem appropriate having regard to the terms of the agreement with such country. 4. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-09-2019 before it was read as corresponding law from 5. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-09-2019 before it was read as any Tax Recovery Officer 6. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-09-2019 before it was read as has property in a country outside India 7. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-09-2019 before it was read as forward to the Board