(2)Where an assessee who is in default or is deemed to be in default in making a payment of tax,—(a)is a resident of a country 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; or(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.
