Recovery in Pursuance of Agreements with Foreign Countries

Section 419 — - RECOVERY IN PURSUANCE OF AGREEMENTS WITH FOREIGN COUNTRIES

Section 419 of the Income-tax Act, 2025 corresponds to s. 228A of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Recovery from / for foreign jurisdiction under DTAA mutual assistance article. India has entered into mutual collection assistance under DTAAs with select countries (e.g. UK, France, Switzerland post-2011 protocol).

PRACTITIONER PLANNING NOTES

• Process: Indian AO certifies tax due; CBDT routes via Competent Authority to foreign tax authority.
• Practitioner relevance: cross-border NR clients exposed if Indian tax due.

CROSS-REFERENCES

• s. 412 (default & demand timeline).
• s. 415 / 416 (TRO recovery).
• s. 220(6) / 416(6) (stay during appeal).