Recovery u/s 226(3)

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Querist : Anonymous

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Querist : Anonymous (Querist)
26 January 2012
Does recovery u/s 226(3) can be made of any Income Tax dues, for example TDS also??

27 January 2012 226(3) can be initiated against the person who has deducted tax and made default in remittance thereof.
Citation :- ACIT V Om Prakash Gattani (2000) 242 ITR 638 (Gau).


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