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 […]

Other modes of recovery (1) Where no certificate has been drawn up under section 222, the Assessing Officer may recover the tax by any one or more of the modes provided in this section. (1A) Where a certificate has been drawn up under section 222, the Tax Recovery Officer may, without prejudice to the modes of recovery

Tax clearance certificate (1) Subject to such exceptions as the Central Government may, by notification in the Official Gazette, 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

Stay of proceedings in pursuance of certificate and amendment or cancellation thereof  (1) It shall be lawful for the Tax Recovery Officer to grant time for the payment of any tax and when he does so, he shall stay the proceedings for the recovery of such tax until the expiry of the time so granted.

Recovery of penalties, fine, interest and other sums 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 Chapter for the recovery of arrears of tax. Practice area’s of B K Goyal & Co LLP Income

Validity of certificate and cancellation or amendment thereof It shall not be open to the assessee to dispute the correctness of any certificate drawn up by the Tax Recovery Officer on any ground whatsoever, but it shall be lawful for the Tax Recovery Officer to cancel the certificate if, for any reason, he thinks it

Tax Recovery Officer by whom recovery is to be effected (1) The Tax Recovery Officer competent to take action under section 222 shall be— (a) the Tax Recovery Officer within whose jurisdiction the assessee carries on his business or profession or within whose jurisdiction the principal place of his business or profession is situate, or (b) the

Certificate to Tax Recovery Officer (1) When an assessee is in default or is deemed to be in default in making a payment of tax, the Tax Recovery Officer may draw up under his signature a statement in the prescribed form7 specifying the amount of arrears due from the assessee (such statement being hereafter in this

Penalty payable when tax in default (1) When an assessee is in default or is deemed to be in default in making a payment of tax, he shall, in addition to the amount of the arrears and the amount of interest payable under sub-section (2) of section 220, be liable, by way of penalty, to pay

When tax payable and when assessee deemed in default (1) Any amount, otherwise than by way of advance tax, specified as payable in a notice of demand under section 156 shall be paid within thirty days of the service of the notice at the place and to the person mentioned in the notice: Provided that, where the Assessing