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Home Acts & Rules Direct Taxes Acts Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapters List Chapter III TAX MANAGEMENT This
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Section 32 - Modes of recovery of tax dues. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Extract

..... execution of a decree of a civil court under section 60 of the Code of Civil Procedure, 1908 (5 of 1908), shall be exempt from any requisition made under sub-section (1). (4) The Assessing Officer or the Tax Recovery Officer may, by notice in writing, require any debtor of the assessee to pay such amount, not exceeding the amount of debt, as is sufficient to meet the tax arrear of the assessee. (5) Upon receipt of the notice under sub-section (4), the debtor shall comply with the requisition and .....

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Section 32 - Modes of recovery of tax dues. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... fter the date of the notice, shall be void as against any demand contained in the notice. (9) A person to whom a notice under sub-section (4) has been issued, shall not be required to pay the amount of tax arrear specified therein, or part thereof, if he objects to it by a statement on oath that the sum demanded, or any part thereof, is not due to the assessee or that he does not hold any money for, or on account of, the assessee. (10) The person referred to in sub-section (9) shall be personall .....

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Section 32 - Modes of recovery of tax dues. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... nt of his own liability to the assessee so discharged or to the extent of the liability of the assessee for any sum due under this Act, whichever is less. (14) The debtor to whom a notice under sub-section (4) is sent shall be deemed to be an assessee in default, if he fails to make such payment and further proceedings may be initiated against him for the realisation of the amount in the manner provided in this section and the Second Schedule to the Income-tax Act. (15) The Assessing Officer or .....

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Section 32 - Modes of recovery of tax dues. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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