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Indian Income Tax Act, 1961
Chapter XVII
Collection and Recovery of tax
D - Collection and recovery
Section No.
Particulars
220
When tax payable and when assessee deemed in default
221
Penalty payable when tax in default
222
Certificate to Tax Recovery Officer
223
Tax Recovery Officer by whom recovery is to be effected
224
Validity of certificate and cancellation or amendment thereof
225
Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
226
Other modes of recovery
227
Recovery through State Government
228A
Recovery of tax in pursuance of agreements with foreign countries
229
Recovery of penalties, fine, interest and other sums
230
Tax clearance certificate
232
Recovery by suit or under other law not affected
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