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[Cites 0, Cited by 0] [Section 418(2)] [Section 418] [Entire Act]

Union of India - Subsection

Section 418(2)(b) in The Income Tax Act, 2025

(b)has any property in the country referred to in clause (a), then, Tax Recovery Officer may forward to the Board a certificate drawn up by him under section 413 and the Board may take such action thereon as it may deem appropriate having regard to the terms of the agreement with such country.