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Section 38: Recovery of tax dues in pursuance of agreements with foreign countries or specified territory.

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015Central Act · Act 22 of 2015

(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.

Where this provision sits

ActThe Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Section38
Marginal noteRecovery of tax dues in pursuance of agreements with foreign countries or specified territory.
JurisdictionCentral
StatusIn force as published by the source

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