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Section 222 - Certificate to Tax Recovery Officer - Income-tax Act, 1961

Income-tax Act, 1961

Certificate to Tax Recovery Officer. 222. 1 (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 signature a statement in the prescribed form specifying the amount of arrears due from the assessee (such statement being hereafter in this Chapter and in the Second Schedule referred to as certificate ) and shall proceed to recover from such assessee the amount specified in the certificate by one or more of the mo ....... - .......


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