Recovery of tax under international agreements enables domestic officers to execute foreign recovery certificates and remit proceeds after costs. Where a foreign government or authority sends a certificate requesting recovery of tax from a resident or a person with property in India, the Board may forward the certificate to a Tax Recovery Officer with jurisdiction who shall recover the amount as if under section 222 and remit recovered sums to the Board after deducting recovery expenses; conversely, a Tax Recovery Officer may forward a section 222 certificate to the Board where an assessee is resident in, or has property in, a country with which India has a recovery agreement, and the Board may act according to that agreement.