Income-tax Act, 1961
Section - 222 - Certificate to Tax Recovery Officer
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 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 modes mentioned below, in accordance with the rules laid down in the Second Schedule-
| (a) | - | attachment and sale of the assessee's movable property; |
| (b) | - | attachment and sale of the assessee's immovable property; |
| (c) | - | arrest of the assessee and his detention in prison; |
| (d) | - | appointing a receiver for the management of the assessee's movable and immovable .... To read the full section download the app from Google Play store
24 October 2026
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