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<h1>Reciprocal income tax recovery: foreign certificates enforced like domestic recovery certificates, Tax Recovery Officer to remit net proceeds</h1> Where the Central Government enters an agreement with a foreign government for reciprocal recovery of income tax, that foreign government or its specified authority may send a certificate to the Board for recovery from a resident or a person owning property in India; the Board forwards it to the appropriate Tax Recovery Officer who enforces recovery as if under a domestic recovery certificate and remits recovered sums to the Board after deducting expenses. Conversely, a Tax Recovery Officer may forward a domestic recovery certificate to the Board for action under the terms of such an agreement when the taxpayer is a resident of, or has property in, the treaty country.