Amendment of section 228A.

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..... 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. - Clau .....

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..... posed to amend the said sub-section so as to provide for tax recovery in cases where details of property of such person are not available but the said person is a resident in India. It is further proposed to amend sub-section ( 2 ) of the said section so as to provide for tax recovery where details of property of assessee in default are not available but the said assessee is a resident in a foreig .....

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