Tax treaty powers expanded to allow agreements for double-tax relief, information exchange and cross-border tax recovery. The Central Government may enter into agreements with reciprocating countries for avoidance or relief of double taxation of wealth-tax, for exchange of information to prevent or investigate evasion or avoidance of wealth-tax, and for recovery of tax under this Act and corresponding foreign law, and may, by notification in the Official Gazette, make provision necessary to implement such agreements.