Cross-border tax recovery allows enforcement in India of foreign tax certificates under bilateral recovery agreements. Section 228A provides for cross-border recovery of income-tax under bilateral agreements: foreign authorities may send recovery certificates to the Board, which may forward them to Tax Recovery Officers who shall recover amounts as if certified by Income-tax Officers and remit sums to the Board after deducting expenses; Income-tax Officers may also certify arrears for persons with property in treaty countries and the Board may act pursuant to the agreement.