Section 228A:
Recovery of tax in pursuance of agreements with foreign countries.
1(1) Where an
agreement is entered into by the Central Government with the Government of any country outside India
for recovery of income-tax under this Act and the corresponding law in force in that country and the
Government of that country or any authority under that Government which is specified in this behalf in
such agreement sends to the Board a certificate for the recovery of any tax due under such corresponding
law from a person having any property in India, the Board may forward such certificate to any Tax
Recovery Officer within whose jurisdiction such property is situated and thereupon such Tax Recovery
Officer shall—
(a) proceed to recover the amount specified in the certificate in the manner in which he would
proceed to recover the amount 2
specified in a certificate drawn up by him under section 222; and
(b) remit any sum so recovered by him to the Board after deducting his expenses in connection
with the recovery proceedings.
3
(2) Where an assessee is in default or is deemed to be in default in making a payment of tax, the Tax
Recovery Officer may, if the assessee has property in a country outside India (being a country with which
the Central Government has entered into an agreement for the recovery of income-tax under this Act and
the corresponding law in force in that country), forward to the Board a certificate drawn up by him
under section 222 and the Board may take such action thereon as it may deem appropriate having regard
to the terms of the agreement with such country.
Notes:
1. Ins. by Act 16 of 1972, s. 39 (w.e.f. 1-4-1972).
2. Subs. by Act 4 of 1988, s. 90, for “specified in a certificate received from an Assessing Officer” (w.e.f. 1-4-1989).
3. Subs. by s. 90, ibid., for sub-section (2) (w.e.f. 1-4-1989).