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Tax Recovery Officer by whom recovery of tax dues is to be effected.

Section 33 - Acts - TAX MANAGEMENT - Other Direct Tax / Income Tax - Section 33 - 33. (1) The Tax Recovery Officer competent to take action under section 31 shall be the Tax Recovery Officer - (a) within whose jurisdiction - (i) the assessee carries .....

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Recovery Officer, referred to in sub-section (1), may send a certificate, in such manner as may be prescribed, specifying the tax arrear to be recovered, to another Tax Recovery Officer within whose jurisdiction the assessee resides or has property, .....

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y of the whole, or any part, of the amount under this Chapter, it is necessary to send such certificate. (3) The second-mentioned Tax Recovery Officer shall, on receipt of the certificate, assume jurisdiction for recovery of the amount of tax arrear .....

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