CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
Section 228 — Recovery of Indian Tax in Pakistan and Pakistan Tax in India (Omitted)
Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise
Status: OMITTED by the Direct Tax Laws (Amendment) Act, 1987, with effect from 1 April 1989. Historic provision for reciprocal recovery of tax between India and Pakistan.
Finance Act, 2026: No amendment by the Finance Act, 2026 (the section stands omitted since 1 April 1989).
Mechanism: Not applicable — section omitted. Cross-border recovery is now addressed by section 228A (agreements with foreign countries) and the assistance-in-collection articles of tax treaties.
Litigation profile: Spent / omitted; of historical interest only.
A. COMMENTARY
Historical note
Section 228 originally provided a mechanism for reciprocal recovery of tax as between India and Pakistan in the post-Partition setting. It was omitted by the Direct Tax Laws (Amendment) Act, 1987 with effect from 1 April 1989. Cross-border recovery of tax is today handled by section 228A (recovery in pursuance of agreements with foreign countries) and, in the treaty context, by the 'Assistance in the Collection of Taxes' articles (e.g., Article 27 of the OECD/UN Model).
Candour note
As the section has been omitted for over three decades, there is no live jurisprudence on it; the candour rule is applied and the reader is directed to section 228A.
B. STATUTORY TEXT (verbatim)
Reproduced from the Income-tax Act, 1961; the section stands omitted by the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 1 April 1989. The Finance Act, 2026 makes no change. The editorial '[Omitted...]' note is that of the Legislature.
Recovery of Indian tax in Pakistan and Pakistan tax in India.
228. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
C. AUTHORITIES
Omitted provision; candour rule applied.
1. Candour note
No live case law (section omitted)
Position Section 228 having been omitted w.e.f. 1 April 1989, there is no current jurisprudence; cross-border recovery is governed by section 228A and treaty assistance-in-collection provisions.
Use State the candour position and cross-refer to section 228A.
CHAPTER XVII - COLLECTION AND RECOVERY OF TAX | D.—COLLECTION AND RECOVERY
Section 228 — Recovery of Indian Tax in Pakistan and Pakistan Tax in India (Omitted)
Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise
Status: OMITTED by the Direct Tax Laws (Amendment) Act, 1987, with effect from 1 April 1989. Historic provision for reciprocal recovery of tax between India and Pakistan.
Finance Act, 2026: No amendment by the Finance Act, 2026 (the section stands omitted since 1 April 1989).
Mechanism: Not applicable — section omitted. Cross-border recovery is now addressed by section 228A (agreements with foreign countries) and the assistance-in-collection articles of tax treaties.
Litigation profile: Spent / omitted; of historical interest only.
A. COMMENTARY
Historical note
Section 228 originally provided a mechanism for reciprocal recovery of tax as between India and Pakistan in the post-Partition setting. It was omitted by the Direct Tax Laws (Amendment) Act, 1987 with effect from 1 April 1989. Cross-border recovery of tax is today handled by section 228A (recovery in pursuance of agreements with foreign countries) and, in the treaty context, by the 'Assistance in the Collection of Taxes' articles (e.g., Article 27 of the OECD/UN Model).
Candour note
As the section has been omitted for over three decades, there is no live jurisprudence on it; the candour rule is applied and the reader is directed to section 228A.
B. STATUTORY TEXT (verbatim)
Reproduced from the Income-tax Act, 1961; the section stands omitted by the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 1 April 1989. The Finance Act, 2026 makes no change. The editorial '[Omitted...]' note is that of the Legislature.
Recovery of Indian tax in Pakistan and Pakistan tax in India.
228. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
C. AUTHORITIES
Omitted provision; candour rule applied.
1. Candour note
No live case law (section omitted)
Position Section 228 having been omitted w.e.f. 1 April 1989, there is no current jurisprudence; cross-border recovery is governed by section 228A and treaty assistance-in-collection provisions.
Use State the candour position and cross-refer to section 228A.