Income-tax Act, 1961

Second Schedule - PROCEDURE FOR RECOVERY OF TAX

THE SECOND SCHEDULE

PROCEDURE FOR RECOVERY OF TAX

[See sections 222 and 276]

PART I

GENERAL PROVISIONS

Definitions.

1. In this Schedule, unless the context otherwise requires,-

(a)- "certificate", except in rules 7, 44, 65 and sub-rule (2) of rule 66, means the certificate drawn up by the Tax Recovery Officer under section 222 in respect of any assessee referred to in that section;
(b)-"defaulter" means the assessee mentioned in the certificate;
(c)- "execution", in relation to a certificate, means recovery of arrears in pursuance of the certificate;
(d)- "movable property" includes growing crops;
(e)-Google Play store