Recovery of tax in pursuance of agreements with foreign countries specified territory.

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..... try or specified territory outside India from a person having property in India, if such country or territory or any authority under the Government of that territory or country, has entered into an agreement with India under sub-sections (1) and (2) or sub-section (4) of section 291, as the case may be, for the purposes specified in clause (d) of sub-section (1) of section 291. (2) On receipt .....

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..... the case may be, for the purposes specified in clause (d) of subsection (1) of section 291. (4) On receipt of the certificate under sub-section (3) from the Tax Recovery Officer, the Board may take such action thereon as it may deem appropriate having regard to the terms of the agreement with such country or a specified territory. - - statute, statutory provisions legislation, law, enactm .....

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