Recovery of tax dues in pursuance of agreements with foreign countries or specified territory (1) The Tax Recovery Officer may, in a case where an assessee has property in a country or a specified territory outside India, forward a certificate to the Board for recovery of the tax arrears from the assessee, where the Central […]

Recovery through State Government If the recovery of tax in any area has been entrusted to a State Government under clause (1) of article 258 of the Constitution, the State Government may direct, with respect to that area or any part thereof, that tax shall be recovered therein with, and as an addition to, any

Liability of manager of a company (1) Every person being a manager at any time during the financial year shall be jointly and severally liable for the payment of any amount due under this Act in respect of the company for the financial year, if the amount cannot be recovered from the company. (2) The

(1) The liquidator shall inform the Assessing Officer, who has jurisdiction to assess the undisclosed foreign income and asset of the company, of his appointment within a period of thirty days of his becoming the liquidator. (2) The Assessing Officer shall, within a period of three months from the date on which he receives the

Tax Recovery Officer by whom recovery of tax dues is to be effected (1) The Tax Recovery Officer competent to take action under section 31 shall be the Tax Recovery Officer— (a) within whose jurisdiction —  (i) the assessee carries on his business;  (ii) the principal place of business of the assessee is situate;  (iii)

Modes of recovery of tax dues (1) The Assessing Officer or the Tax Recovery Officer may require the employer of the assessee to deduct from any payment to the assessee such amount as is sufficient to meet the tax arrear from the assessee. (2) Upon requisition under sub-section (1), the employer shall comply with the

Recovery of tax dues by Tax Recovery Officer (1) The Tax Recovery Officer may draw up under his signature a statement of tax arrears of an assessee referred to in sub-section (4) or sub-section (5) of section 30, in such form, as may be prescribed (such statement hereafter in this Chapter referred to as “certificate”).