Lawgist38Recovery of tax dues in pursuance of agreements with foreign countries or specified territory
(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 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 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 may deem appropriate having regard to the terms of the agreement with such country or a specified territory.
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- 6 Tax authorities
- 7 Change of incumbent
- 8 Powers regarding discovery and production of evidence
- 9 Proceedings before tax authorities to be judicial proceedings
- 10 Assessment
- 11 Time limit for completion of assessment and reassessment
- 12 Rectification of mistake
- 13 Notice of demand
- 14 Direct assessment or recovery not barred
- 15 Appeals to the Commissioner (Appeals)
- 16 Procedure to be followed in appeal
- 17 Powers of Commissioner (Appeals)
- 18 Appeals to Appellate Tribunal
- 19 Appeal to High Court
- 20 Case before High Court to be heard by not less than two Judges
- 21 Appeal to Supreme Court
- 22 Hearing before Supreme Court
- 23 Revision of orders prejudicial to revenue
- 24 Revision of other orders
- 25 Tax to be paid pending appeal
- 26 Execution of order for costs awarded by Supreme Court
- 27 Amendment of assessment on appeal
- 28 Exclusion of time taken for obtaining copy
- 29 Filing of appeal by tax authority
- 30 Recovery of tax dues by Assessing Officer
- 31 Recovery of tax dues by Tax Recovery Officer
- 32 Modes of recovery of tax dues
- 33 Tax Recovery Officer by whom recovery of tax dues is to be effected
- 34 Recovery of tax dues in case of a company in liquidation
- 35 Liability of manager of a company
- 36 Joint and several liability of participants
- 37 Recovery through State Government
- 38 Recovery of tax dues in pursuance of agreements with foreign countries or specified territory
- 39 Recovery by suit or under other law not affected
- 40 Interest for default in furnishing return and payment or deferment of advance tax
