Corrigendum to Order under section 119 of the Income-tax Act, 1961 for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers

Last updated: 20 October 2020

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This document is a corrigendum, meaning it corrects a previous order issued by the Central Board of Direct Taxes (CBDT) regarding intrusive or coercive actions for tax recovery. The correction clarifies that references in paragraph 2 of the original order should be to 'Para I' instead of 'sub-para A & B'. The updated order reiterates that Assessing Officers (AOs) and Tax Recovery Officers (TROs) must follow existing procedures for property attachment, obtain prior approval from the relevant Principal Commissioner or Director, and adhere to specific guidelines for recovery surveys.

F.No.275/29/2020-IT(B) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi ******** Dated 19th October, 2020 Corrigendum to Order under section 119 of the Income-tax Act, 1961 Subject:Order under section 119 of the Income-tax Act, 1961 for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers-reg. With respect to CBDTs Order under section 119 of th

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FAQ :

This corrigendum corrects a previous order by the CBDT concerning intrusive or coercive actions for tax recovery. It clarifies specific references within the original order.

The order covers intrusive or coercive actions for the recovery of tax demand by Assessing Officers (AOs) or Tax Recovery Officers (TROs), including property attachment and recovery surveys.

Before attaching any movable or immovable property, the AO or TRO must obtain prior approval from the concerned Pr. CIT/Pr. DIT/CIT/DIT.

Recovery surveys can be conducted by officers of the Investigation or TDS Wing, subject to specific approval processes and guidelines outlined in the order, depending on the jurisdiction.

Recovery surveys should only be used when taxpayers are not responding to notices, notices are not being served, or tax recovery is not occurring despite reviewing taxpayer information in Project Insight.

Yes, the modified order, after the corrigendum, comes into effect immediately.