<h1>Exchange of tax information expands cross border transparency, enabling detection and recovery of undisclosed offshore assets.</h1> The Government expanded international exchange mechanisms and domestic enforcement to uncover and deter unaccounted wealth: renegotiated and concluded DTAA/TIEA instruments and a multilateral convention to secure bank and asset information; created and strengthened investigative units including a Directorate of Criminal Investigation and overseas tax units; and enacted measures such as General Anti Avoidance Rules, compulsory reporting of foreign assets, extended reopening of assessments and tax collection at source to increase detection, assessment and recovery of undisclosed income.