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

Section 38 - Acts - TAX MANAGEMENT - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 38 - 38. (1) The Tax Recovery Officer may, in a case where an assessee has property in a country or a specified territo .....

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r section 90A of the Income-tax Act or under sub-sections (1), (2) or sub-section (4) of section 73 of this Act, as the case may be, for the purposes of recovery of tax. (2) On receipt of the certificate under sub-section (3) from the Tax Recovery Of .....

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