https://www.taxtmi.com/manuals?id=8041 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. en-us Thu, 27 Aug 2026 11:22:00 +0530 Tue, 01 Sep 2026 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8041 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. Manuals Income Tax Thu, 27 Aug 2026 11:22:00 +0530 https://www.taxtmi.com/manuals?id=8041