(1) For the purposes of section 413, the Tax Recovery Officer shall be— (a) the Tax Recovery Officer within whose jurisdiction the assessee carries on his business or profession or has the principal place of his business or profession; or(b) the Tax Recovery Officer within whose jurisdiction the assessee resides or any of his movable or […]

(1) The Tax Recovery Officer may grant time for the payment of any tax and, till the expiry of such time, shall stay the recovery proceedings for such tax.(2) Where a certificate has been drawn up and subsequently, the amount of the outstanding demand is reduced as a result of an appeal or other proceeding

(1) Where no certificate has been drawn up under section 413, the Assessing Officer may recover the tax by any one or more of the modes provided in this section.(2) Where a certificate has been drawn up under section 413, the Tax Recovery Officer may, without prejudice to the modes of recovery specified in that

If the recovery of tax in any area has been entrusted to a State Government under article 258(1) 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 municipal tax or local rate, by the

(1) Where an agreement is entered into by the Central Government with the Government of any country outside India for recovery of income-tax under this Act and the corresponding law in force in that country and the Government of that country or any authority under that Government which is specified in this behalf in such

Any sum imposed by way of interest, fine, penalty, or any other sum payable under the provisions of this Act, shall be recoverable in the manner provided in this Part for the recovery of arrears of tax

(1) Subject to such exceptions as the Central Government may, by notification, specify in this behalf, no person,— (a) who is not domiciled in India;(b) who has come to India in connection with business, profession or employment; and(c) who has income derived from any source in India, shall leave the territory of India by land,

The several modes of recovery specified in this Part shall not affect in any way;—(a) any other law for the time being in force relating to the recovery of debts due to Government; or(b) the right of the Government to institute a suit for the recovery of the arrears due from the assessee; and(c) it

Irrespective of the provisions of sections 304(1) or (5), where the person entitled to the income referred to in section 9(2) is a non-resident, the tax chargeable thereon, whether in his name or in the name of his agent who is liable as arepresentative assessee—(a) may be recovered by deduction under the provisions of Chapter

(1) Where the return of income for any tax year is furnished after the due date or is not furnished, the assessee shall be liable to pay simple interest as per the following formula:—I = 1% x A x Twhere,—I = the interest payable;A = the amount of tax on which interest is payable, as