Amendment of section 228A.

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..... "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" shal .....

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..... oreign country. It is proposed 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 .....

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