TMI BlogOther modes of recoveryX X X X Extracts X X X X X X X X Extracts X X X X ..... deduct from any payment subsequent to the date of such requisition any arrears of tax due from such assessee, and such person shall comply with any such requisition and shall pay the sum so deducted to the credit of the Central Government or as the Board directs : Provided that any part of the salary exempt from attachment in 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 this sub-section. (3) ( i ) The 4 [Assessing] Officer 5 [or Tax Recovery Officer] may, at any time or from time to time, by notice in writing require any person from whom money is due or may become due to the assessee or any person who holds or may subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary. ( v ) Any claim respecting any property in relation to which a notice under this sub-section has been issued arising after the date of the notice shall be void as against any demand contained in the notice. ( vi ) Where a person to whom a notice under this sub-section is sent 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, then nothing contained in this sub-section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, but if it is discovered tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cified in the notice and further proceedings may be taken against him for the realisation of the amount as if it were an arrear of tax due from him, in the manner provided in sections 222 to 225 and the notice shall have the same effect as an attachment of a debt by the Tax Recovery Officer in exercise of his powers under section 222. (4) The 22 [Assessing] Officer 23 [or Tax Recovery Officer] may apply to the court in whose custody there is money belonging to the assessee for payment to him of the entire amount of such money, or, if it is more than the tax due, an amount sufficient to discharge the tax. 24 [(5) The 25 [Assessing] Officer 26 [or Tax Recovery Officer] may, if so authorised by the 27 [ 28 [Principal Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 988. 13. Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 14 . Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988. 15. Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 16. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988. 17. Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 18. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988. 19. Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. 20. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1989, w.r.e.f. 1-4-1988. 21. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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