Certificate under section 281 of income tax act 1961

This query is : Resolved

Urvashi@0311 (Querist)
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30 May 2025 hii!!!!
certificate u/s 281 of the income tax act provided by whom??
application is offline or online??
what all documents required to be filed???

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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31 May 2025 Provided by Income tax officer.
Apply offline.
Section 281 of the Income-tax Act, 1961, creates an overriding charge in respect of outstanding income tax dues or the dues that may arise out of proceedings that were at time of transactions. There is a practice to take certificate from assessing officer about such dues.