Recovery of tax in pursuance of agreements with foreign countries

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..... ing 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 jurisdict .....

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..... , 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 .....

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..... ward 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 .....

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