Section 228A of Income Tax Act "Recovery of tax in pursuance of agreements with foreign countries"
228A. (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 95[a
resident, or] a person having any property in India, the
Board may forward such certificate to any Tax Recovery
Officer 95[having jurisdiction over the resident, or] 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; and
(b) remit any sum so recovered by him to the Board after
deducting his expenses in connection with the recovery
proceedings.
(2) Where an assessee is in default or is deemed to be in
default in making a payment of tax, the Tax Recovery Officer
may, if the assessee 96[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), 97[or
has any property in that country,] forward to the Board a
certificate drawn up by him under section 222 and the Board
may take such action thereon as it may deem appropriate
having regard to the terms of the agreement with such
country.
229. Any sum imposed by way of interest, fine, penalty, or any other sum payable under the provisions of this Act, shall be recoverable in the manner provided in this Chapter for the recovery of arrears of tax.
230. (1) Subject to such exceptions as the Central
Government may, by notification in the Official Gazette,
specify in this behalf, no person,-
(a) who is not domiciled in India;
(b) who has come to India in connection with business,
profession or employment; and
(c) who has income derived from any source in India,
shall leave the territory of India by land, sea or air
unless he furnishes to such authority as may be prescribed-
(i) an undertaking in the prescribed form from his employer;
or
(ii) through whom such person is in receipt of the income,
to the effect that tax payable by such person who is not
domiciled in India shall be paid by the employer referred to
in clause (i) or the person referred to in clause (ii), and
the prescribed authority shall, on receipt of the
undertaking, immediately give to such person a no objection
certificate, for leaving India:
Provided that nothing contained in sub-section (1) shall
apply to a person who is not domiciled in India but visits
India as a foreign tourist or for any other purpose not
connected with business, profession or employment.
(1A) Subject to such exceptions as the Central Government
may, by notification in the Official Gazette, specify in
this behalf, every person, who is domiciled in India at the
time of his departure from India, shall furnish, in the
prescribed form to the income-tax authority or such other
authority as may be prescribed-
(a) the permanent account number allotted to him under
section 139A:
Provided that in case no such permanent account number has
been allotted to him, or his total income is not chargeable
to income-tax or he is not required to obtain a permanent
account number under this Act, such person shall furnish a
certificate in the prescribed form;
(b) the purpose of his visit outside India;
(c) the estimated period of his stay outside India:
Provided that no person-
(i) who is domiciled in India at the time of his departure;
and
(ii) in respect of whom circumstances exist which, in the
opinion of an income-tax authority render it necessary for
such person to obtain a certificate under this section,
shall leave the territory of India by land, sea or air
unless he obtains a certificate from the income-tax
authority stating that he has no liabilities under this Act,
or the Wealth-tax Act, 1957 (27 of 1957), or the Gift-tax
Act, 1958 (18 of 1958), or the Expenditure-tax Act, 1987 (35
of 1987), or that satisfactory arrangements have been made
for the payment of all or any of such taxes which are or may
become payable by that person :
Provided that no income-tax authority shall make it
necessary for any person who is domiciled in India to obtain
a certificate under this section unless he records the
reasons therefor and obtains the prior approval of the
Principal Chief Commissioner or Chief Commissioner of
Income-tax.
(2) If the owner or charterer of any ship or aircraft
carrying persons from any place in the territory of India to
any place outside India allows any person to whom
sub-section (1) or the first proviso to sub-section (1A)
applies to travel by such ship or aircraft without first
satisfying himself that such person is in possession of a
certificate as required by that sub-section, he shall be
personally liable to pay the whole or any part of the amount
of tax, if any, payable by such person as the Assessing
Officer may, having regard to the circumstances of the case,
determine.
(3) In respect of any sum payable by the owner or charterer
of any ship or aircraft under sub-section (2), the owner or
charterer, as the case may be, shall be deemed to be an
assessee in default for such sum, and such sum shall be
recoverable from him in the manner provided in this Chapter
as if it were an arrear of tax.
(4) The Board may make rules for regulating any matter
necessary for, or incidental to, the purpose of carrying out
the provisions of this section.
Explanation.-For the purposes of this section, the
expressions "owner" and "charterer" include any
representative, agent or employee empowered by the owner or
charterer to allow persons to travel by the ship or
aircraft.