Income-tax Act, 1961 · Chapter XVII: Collection and Recovery of Tax · D.—Collection and recovery
Section 228: [Omitted
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
228. [Recovery of Indian tax in Pakistan and Pakistan tax in India.] Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 89 (w.e.f. 1-4-1989).
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 228
No Supreme Court judgment in our database cites this section yet.