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

Section 38 - Acts - 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 outside India, forward a certificate to the Board f .....

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ons (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 Officer, the Board may take such action thereon as it ma .....

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