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    <title>Recovery of tax in pursuance of agreements with foreign countries specified territory.</title>
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    <description>The Board may issue a certificate to a Tax Recovery Officer to recover amounts under corresponding foreign law from persons with property in India, who must enforce it as a domestic recovery certificate and remit recovered sums to the Board after expenses. A Tax Recovery Officer may forward a certificate to the Board to seek recovery in a specified foreign territory where India has a qualifying agreement; the Board may then act in accordance with that agreement.</description>
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      <description>The Board may issue a certificate to a Tax Recovery Officer to recover amounts under corresponding foreign law from persons with property in India, who must enforce it as a domestic recovery certificate and remit recovered sums to the Board after expenses. A Tax Recovery Officer may forward a certificate to the Board to seek recovery in a specified foreign territory where India has a qualifying agreement; the Board may then act in accordance with that agreement.</description>
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