Circular No. 3 of W.T. of 1957, dated September 28, 1957-Location of assets-Modifications regarding

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..... ated September 28, 1957-Location of assets-Modifications regarding Circular No. 392 Dated 24/8/1984 Attention is invited to Board's Circular No. 3 of the W.T. of 1957, dated September 28, .....

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..... debtor resides and a stipulation that the payment should be made in a country where the debtor is not residing does not affect the general rule. In view of this position, para 2(d) of the aforesaid C .....

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