Collection and recovery - Income Tax Bill, 2025

Chapter: XIX

COLLECTION AND RECOVERY OF TAX

Part: D
Collection and recovery
Clause 411	:	When tax payable and when assessee deemed in default. Clause 411 of the Bill seeks to provide for the provisions relating to notice of demand, tax payable and when assessee is dee....
Clause 412	:	Penalty payable when tax in default. Clause 412 of the Bill seeks to provide for penalty which shall be payable when assessee is in tax default.....
Clause 413	:	Certificate by Tax Recovery Officer and Validity thereof. Clause 413 of the Bill seeks to provide for drawing up of a certificate in respect of an assessee in default by the Tax Recov....
Clause 414	:	Tax Recovery Officer by whom recovery is to be effected. Clause 414 of the Bill seeks to specify the Tax Recovery Officer by whom recovery is to be effected.....
Clause 415	:	Stay of proceedings in pursuance of certificate and amendment or cancellation thereof. Clause 415 of the Bill empowers the Tax Recovery Officer to stay the recovery proceedings of his own accord or in pursuance o....
Clause 416	:	Other modes of recovery. Clause 416 of the Bill empowers the Assessing Officer with modes of recovery where no certificate is drawn up by the Tax Reco....
Clause 417	:	Recovery through State Government. Clause 417 of the Bill provides for recovery of tax through State Government in any area where recovery of tax has been entru....
Clause 418	:	Recovery of tax in pursuance of agreements with foreign countries. Clause 418 of the Bill provides for recovery of tax on behalf of the Government of any foreign country under an agreement bet....
Clause 419	:	Recovery of penalties, fine, interest and other sums. Clause 419 of the Bill provides for the provisions relating to recovery of penalties, fine, interest and other sums in the sa....
Clause 420	:	Tax clearance certificate. Clause 420 of the Bill seeks to provide for the requirement of a no objection certificate to be issued by the prescribed auth....
Clause 421	:	Recovery by suit or under other law not affected. Clause 421 of the Bill seeks to provide that recovery by suit or under other law will not be affected notwithstanding tax due....
Clause 422	:	Recovery of tax arrear in respect of non-resident from his assets. Clause 422 of the Bill seeks to provide for recovery of tax arrears from a non-resident from his assets.....