Report No. 12

239. Condition for recovery of Indian tax in Pakistan or of Pakistan tax in India.-

The provisions of sections 237 and 238 [Section 46(8) and (9)] shall remain in force only so long as there are in force similar provisions in the Indian Income-tax Act, 1922, as in force as part of the law of Pakistan or under any other similar Act forming part of the law of Pakistan for the recovery of tax by a Collector in Pakistan on receipt of a certificate from an Income-tax Officer in India.

[Section 46(10)]