Exchange of information: agreements enable prevention of undisclosed foreign income evasion and facilitate tax recovery measures. Section 73 authorises the Central Government to enter into agreements with foreign governments or specified territories for exchange of information and recovery of tax relating to undisclosed foreign income and assets, and to notify measures necessary for implementing such agreements; specified Indian associations may similarly contract with counterpart associations abroad, and the Government may prescribe definitions by notification effective from the agreement's commencement.