Assistance in collection enables cross-border enforcement of tax claims under domestic procedures and mutual documentary requirements. Contracting States undertake to assist each other in recovering taxes covered by the Convention that may no longer be contested; such requests are enforced under the laws and administrative practice of the requested State. Requests must include a declaration of contestability status, an official enforcement instrument, necessary recovery documents and, if applicable, certified administrative or judicial decisions. Designated authorities transmit requests between the Central Board of Direct Taxes and the Ministry of Finance. Interim measures may be sought where claims remain subject to appeal, assistance is conditioned on lack of adequate taxpayer assets, and recovered amounts must be remitted to the requesting State.