March 6, 2018
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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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