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    <title>Recovery of tax in pursuance of agreements with foreign countries.</title>
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    <description>Where a foreign government sends a recovery certificate to the Board under a bilateral agreement, the Board may forward it to a Tax Recovery Officer with jurisdiction over the resident or property in India; that officer shall recover the specified amount using domestic recovery procedures and remit sums recovered to the Board after deducting recovery expenses. Conversely, where an assessee is in default and is resident in or has property in a reciprocal country, a Tax Recovery Officer may forward a domestic recovery certificate to the Board for action under the terms of the agreement.</description>
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      <description>Where a foreign government sends a recovery certificate to the Board under a bilateral agreement, the Board may forward it to a Tax Recovery Officer with jurisdiction over the resident or property in India; that officer shall recover the specified amount using domestic recovery procedures and remit sums recovered to the Board after deducting recovery expenses. Conversely, where an assessee is in default and is resident in or has property in a reciprocal country, a Tax Recovery Officer may forward a domestic recovery certificate to the Board for action under the terms of the agreement.</description>
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