(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 ][specified in a certificate drawn up by him under section 222] [ Substituted by Act 4 of 1988, Section 90, for " Specified in a certificate received from an Income-tax Officer" (w.e.f. 1.4.1989).][; and [Inserted by Act 16 of 1972, Section 39 (w.r.e.f. 1.4.1972).](b)remit any sum so recovered by him to the Board after deducting his expenses in connection with the recovery proceedings.]
