Double taxation relief for wealth-tax enables agreements for relief, information exchange, and tax recovery across borders. The Central Government may enter into agreements with a declared reciprocating country relating to avoidance or relief of double taxation on wealth-tax, exchange of information to prevent or investigate evasion or avoidance, and recovery of tax under this Act and the corresponding foreign law, and may make necessary implementing provisions by notification in the Official Gazette; a 'reciprocating country' means any country or territory outside India so notified by the Central Government.