Income-tax Act,1961
Act No : 43
Section :
Recovery of Indian tax in Pakistan and Pakistani tax in India.
2[228. Recovery of Indian tax in Pakistan and Pakistani tax in India.-Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1- 4-1989.] 3[228A. Recovery of tax in pursuance of agreements with foreign countries (1)Where an agreement is entered into by the Central Government with the Government of any country outside India for recovery of incometax 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 4 [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. ---------------------------------------------------------------------- 2 Prior to its omission, section 228, as amended by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988, read as under: "228. Recovery of Indian tax in Pakistan and Pakistani tax in India.-(1) The Assessing Officer may forward a certificate under section 222 to a Collector in Pakistan through the Central Board of Revenue of Pakistan, if the assessee has property in the district of that Collector, and for the purposes of that section, the expression "Tax Recovery Officer" shall include a Collector in Pakistan. (2) Where a Collector in India receives through the Board a certificate under the signature of an Assessing Officer in. Pakistan, the Collector shall proceed to recover the amount specified therein in the manner in which he would proceed to recover the amount specified in a certificate received from an Assessing Officer in India, and shall remit any sum so recovered by him to the Assessing Officer in Pakistan, after deducting his expenses in connection with the recovery proceedings. (3) The provisions of this section shall remain in force only so long as there are in force similar provisions in the law of Pakistan for the recovery of tax by a Collector in Pakistan on receipt of a certificate from an Assessing Officer in India". (Amendment) Act, 1989, w.r.e.f. 1-4-1988 3 Inserted by the Finance Act, 1972, w.e.f. 1-4-1972. 4 Substituted for "specified in a certificate received from an Assessing Officer" by the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 1-4-1989. The italicised word was substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988. ----------------------------------------------------------------------- 1.675 1[(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.]
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