India - Income Tax Act 2010 - Saarc

S. 229 I.T. ACT, 1961 1.808Recovery through State Government.227. If the recovery of tax in any area has been entrusted to a State Governmentunder clause (1) of article 258 of the Constitution, the State Governmentmay direct, with respect to that area or any part thereof; that tax shall berecovered therein with, and as an addition to, any municipal tax or local rate, bythe same person and in the same manner as the municipal tax or local rate isrecovered.Recovery of Indian tax in Pakistan and Pakistan tax in India.228. 33 [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]34[Recovery of tax in pursuance of agreements with foreign countries.228A. (1) Where an agreement is entered into by the Central Governmentwith the Government of any country outside India for recovery ofincome-tax under this Act and the corresponding law in force in that country andthe Government of that country or any authority under that Government whichis specified in this behalf in such agreement sends to the Board a certificate forthe recovery of any tax due under such corresponding law from a person havingany property in India, the Board may forward such certificate to any TaxRecovery Officer within whose jurisdiction such property is situated andthereupon such Tax Recovery Officer shall—(a) proceed to recover the amount specified in the certificate in themanner in which he would proceed to recover the amount 35 [specifiedin a certificate drawn up by him under section 222]; and(b) remit any sum so recovered by him to the Board after deducting hisexpenses in connection with the recovery proceedings.36[(2) Where an assessee is in default or is deemed to be in default in making apayment of tax, the Tax Recovery Officer may, if the assessee has property in acountry outside India (being a country with which the Central Government hasentered into an agreement for the recovery of income-tax under this Act and thecorresponding law in force in that country), forward to the Board a certificatedrawn up by him under section 222 and the Board may take such action thereonas it may deem appropriate having regard to the terms of the agreement withsuch country.]Recovery of penalties, fine, interest and other sums.229. Any sum imposed by way of interest, fine, penalty, or any other sumpayable under the provisions of this Act, shall be recoverable in the mannerprovided in this Chapter for the recovery of arrears of tax.33. Prior to its omission, section 228 was amended by the Direct Tax Laws (Amendment) Act,1989, w.r.e.f. 1-4-1988.34. Inserted by the Finance Act, 1972, w.e.f. 1-4-1972.35. Substituted for “specified in a certificate received from an Assessing Officer” by the DirectTax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Earlier, it was amended by the DirectTax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988.36. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Earlier, it wasamended by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988.