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

Section 38 - Act - TAX MANAGEMENT - Other Direct Tax / Income Tax - Section 38 - 38. (1) The Tax Recovery Officer may, in a case where an assessee has property in a country or a specified territory ou .....

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that country or territory under section 90 or 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 re .....

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