# The Finance Act, 2019 (No. 2), Section 52: Amendment of section 228A

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/52/

## Text

Amendment of section 228A 52. In section 228A of the Income-tax Act, with effect from the 1st day of September, 2019,— (a) | in sub-section (1),— (i) | for the words "corresponding law from", the words "corresponding law from a resident, or" shall be substituted; (ii) | for the words "any Tax Recovery Officer", the words "any Tax Recovery Officer having jurisdiction over the resident, or" shall be substituted; (b) | in sub-section (2),— (i) | for the words "has property in a country outside India", the words "is a resident of a country" shall be substituted; (ii) | for the words "forward to the Board", the words "or has any property in that country, forward to the Board" shall be substituted.

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