Recovery of tax in pursuance of agreements with foreign countries.

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..... 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 corresponding law from- (a) a resident; or (b) a person having any property in India, the Board may forward such certificate to any Tax Recovery Officer having jurisdi .....

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..... or (b) has any property in that country, forward to the Board a certificate drawn up by him under section 413 and the Board may take such action thereon as it may deem appropriate having regard to the terms of the agreement with such country. - Clause 418 of the Bill provides for recovery of tax on behalf of the Government of any foreign country under an agreement between the two Government .....

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