TMI BlogRecovery of tax dues in pursuance of agreements with foreign countries or specified territory.X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has property in a country or a specified territory outside India, forward a certificate to the Board for recovery of the tax arrears from the assessee, where the Central Government or any specified association in India has entered into an agreement with 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 sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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