Amendment of section 228A.

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..... g law from a resident, or shall be substituted; (ii) for the words any Tax Recovery Officer , the words any Tax Recovery Officer having jurisdiction over the resident, or shall be substituted; (b) in sub-section (2), (i) for the words has property in a country outside India , the words is a resident of a country shall be substituted; .....

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..... e may, forward it to the Tax Recovery Officer within whose jurisdiction such property is situated for the recovery of tax in pursuance of agreement with such foreign country. It is proposed to amend the said sub-section so as to provide for tax recovery in cases where details of property of such person are not available but the said person is a resident in India. It is fu .....

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