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<h1>Tax Recovery Procedures Enhanced: Section 228A Amendment Streamlines International Tax Collection and Certificate Enforcement Mechanisms</h1> The amendment modifies section 228A of the Income-tax Act, 1961, focusing on tax recovery procedures. It updates language regarding tax recovery certificates and introduces provisions for international tax recovery. The amendment allows Tax Recovery Officers to forward certificates to the Board when an assessee has property in a foreign country with which India has a tax recovery agreement, enabling appropriate action based on the specific international agreement terms.