Income-tax Act, 1961
Second Schedule - PROCEDURE FOR RECOVERY OF TAX
THE SECOND SCHEDULEPROCEDURE FOR RECOVERY OF TAX[See sections 222 and 276]PART IGENERAL PROVISIONSDefinitions.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
22 September 2026
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