March 6, 2018

Section – 224 : Validity of certificate and cancellation or amendment thereof

224. It shall not be open to the assessee to dispute the correctness of any certificate drawn up by the Tax Recovery Officer on any ground whatsoever, but it shall […]
March 6, 2018

Section – 223 : Tax Recovery Officer by whom recovery is to be effected

223. (1) The Tax Recovery Officer competent to take action under section 222 shall be— (a) the Tax Recovery Officer within whose jurisdiction the assessee carries on his business or […]
March 6, 2018

Section – 222 : Certificate to Tax Recovery Officer

222. (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 […]
March 6, 2018

Section – 221 : Penalty payable when tax in default

221. (1) When an assessee is in default or is deemed to be in default in making a payment of tax, he shall, in addition to the amount of the […]
March 6, 2018

Section – 220 : When tax payable and when assessee deemed in default

220. (1) Any amount, otherwise than by way of advance tax, specified as payable in a notice of demand under section 156 shall be paid within thirty days of the […]
March 6, 2018

Section – 219 : Credit for advance tax

219. Any sum, other than a penalty or interest, paid by or recovered from an assessee as advance tax in pursuance of this Chapter shall be treated as a payment […]
March 6, 2018

Section – 218 : When assessee deemed to be in default

218. If any assessee does not pay on the date specified in sub-section (1) of section 211, any instalment of the advance tax that he is required to pay by […]
March 6, 2018

Section – 217 : Interest payable by assessee when no estimate made

62217. (1) Where, on making the regular assessment, the Assessing Officer finds— (a) that any such person as is referred to in clause (a) of sub-section (1) of section 209A […]
March 6, 2018

Section – 216 : Interest payable by assessee in case of under-estimate, etc

216. Where, on making the regular assessment, the Assessing Officer finds that any assessee has— (a) under section 209A or section 212 under-estimated the advance tax payable by him and […]

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