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<h1>Article 26A of the DTAA Enables Mutual Assistance for Tax Collection Between Japan and Another State</h1> Article 26A of the Double Tax Avoidance Agreement (DTAA) between Japan and another Contracting State outlines the mutual assistance in collecting revenue claims. It defines 'revenue claim' to include specific taxes from each state, such as Japan's consumption, inheritance, and gift taxes, and India's wealth, excise, service, sales, and value-added taxes. The article allows each state to request the other to collect these claims as if they were its own, subject to local laws. It also specifies that disputes over the validity of claims cannot be settled in the courts of the assisting state and sets conditions under which assistance may be refused.