Income-tax Act 1961 Archives - Page 28 of 94

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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 […]

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 […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 224 : Validity of certificate and cancellation or amendment thereof

224. 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 […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 223 : Tax Recovery Officer by whom recovery is to be effected

223. (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 […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 222 : Certificate to Tax Recovery Officer

222. (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 […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 221 : Penalty payable when tax in default

221. (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 […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 220 : When tax payable and when assessee deemed in default

220. (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 […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 219 : Credit for advance tax

219. Any sum, other than a penalty or interest, paid by or recovered from an assessee as advance tax in pursuance of this Chapter shall be treated as a payment […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 218 : When assessee deemed to be in default

218. If any assessee does not pay on the date specified in sub-section (1) of section 211, any instalment of the advance tax that he is required to pay by […]

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