Reciprocal tax recovery enables enforcement of foreign and Indian tax claims through treaty-based cross-border assistance.

Section 418 provides reciprocal assistance for recovery of income-tax under agreements with foreign countries. Foreign tax claims concerning a resident in India or a person having property in India may be sent through the Board to the jurisdictional Tax Recovery Officer for recovery as a Section 413 certificate, with collections remitted after recovery expenses. Indian tax arrears may similarly be pursued abroad where the defaulter resides or owns property in a treaty country, subject to the relevant agreement.

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