March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 231 : Period for commencing recovery proceedings

231. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 230A : Restrictions on registration of transfers of immovable property in certain cases

230A. [Omitted by the Finance Act, 2001, w.e.f. 1-6-2001.]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 230 : Tax clearance certificate

230. (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; […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 229 : Recovery of penalties, fine, interest and other sums

229. 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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 228A : Recovery of tax in pursuance of agreements with foreign countries

228A. (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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 228 : Recovery of Indian tax in Pakistan and Pakistan tax in India

228. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 227 : Recovery through State Government

227. 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, […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 226 : Other modes of recovery

226. (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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 225 : Stay of proceedings in pursuance of certificate and amendment or cancellation thereof

225. (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 […]
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