ITO Section 146C | Assistance in the recovery and collection of taxes:

ITO Section 146C

[Assistance in the recovery and collection of taxes.

The provisions of sections 138, 138A, 138B, 139, 140, 141, 142, 143, 144, 145, 146, 146A, and 146B shall mutatis mutandis apply in respect of assistance in collection and recovery of taxes in pursuance of a request from a foreign jurisdiction under a tax treaty, a multilateral convention, an intergovernmental agreement or similar arrangement or mechanism.]

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Explanation of ITO Section 146C

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Detail of ITO Section 146C

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