Income Tax Act, 1961
Section 3: Ins. by s. 37, ibid (w.e.f. 11989).
3. Ins. by s. 37, ibid (w.e.f. 11989).
688
(vii) The 1[Assessing Officer] 2[or Tax Recovery Officer] may, at any time or from time to time,
amend or revoke any notice issued under this sub-section or extend the time for making any payment in
pursuance of such notice.
(viii) The 1[Assessing Officer] 2[or Tax Recovery Officer] shall grant a receipt for any amount paid in
compliance with a notice issued under this sub-section, and the person so paying shall be fully discharged
from his liability to the assessee to the extent of the amount so paid.
(ix) Any person discharging any liability to the assessee after receipt of a notice under this sub-section
shall be personally liable to the 1[Assessing Officer] 2[or Tax Recovery Officer] to the extent of his own
liability to the assessee so discharged or to the extent of the assessee’s liability for any sum due under this
Act, whichever is less.
(x) If the person to whom a notice under this sub-section is sent fails to make payment in pursuance
thereof to the 1[Assessing Officer]2[or Tax Recovery Officer], he shall be deemed to be an assessee in
default in respect of the amount specified in the notice and further proceedings may be taken against him
for the realisation of the amount as if it were an arrear of tax due from him, in the manner provided
in sections 222 to 225 and the notice shall have the same effect as an attachment of a debt by the Tax
Recovery Officer in exercise of his powers under section 222.
(4) The 1[Assessing Officer] 2[or Tax Recovery Officer] may apply to the court in whose custody
there is money belonging to the assessee for payment to him of the entire amount of such money, or, if it
is more than the tax due, an amount sufficient to discharge the tax.
3[(5) The 1[Assessing Officer] 2[or Tax Recovery Officer] may, if so authorised by the 4[5[Principal
Chief Commissioner or Chief Commissioner] or 6[Principal Commissioner or Commissioner]] by general
or special order, recover any arrears of tax due from an assessee by distraint and sale of his movable
property in the manner laid down in the Third Schedule.]
227. Recovery through State Government.—If the recovery of tax in any area has been entrusted to
a State Government under clause (1) of article 258 of the Constitution, the State Government may direct,
with respect to that area or any part thereof; that tax shall be recovered therein with, and as an addition to,
any municipal tax or local rate, by the same person and in the same manner as the municipal tax or local
rate is recovered.
228. [Recovery of Indian tax in Pakistan and Pakistan tax in India.] Omitted by the Direct Tax
Laws (Amendment) Act, 1987 (4 of 1988), s. 89 (w.e.f. 11989).
7[228A. Recovery of tax in pursuance of agreements with foreign countries.—(1) Where an
agreement is entered into by the Central Government with the Government of any country outside India
for recovery of income-tax under this Act and the corresponding law in force in that country and the
Government of that country or any authority under that Government which is specified in this behalf in
such agreement sends to the Board a certificate for the recovery of any tax due under such corresponding
law from a person having any property in India, the Board may forward such certificate to any Tax
The 1[Assessing Officer] 2[or Tax Recovery Officer] may, at any time or from time to time,
amend or revoke any notice issued under this sub-section or extend the time for making any payment in
pursuance of such notice.
The 1[Assessing Officer] 2[or Tax Recovery Officer] shall grant a receipt for any amount paid in
compliance with a notice issued under this sub-section, and the person so paying shall be fully discharged
from his liability to the assessee to the extent of the amount so paid.
Any person discharging any liability to the assessee after receipt of a notice under this sub-section
shall be personally liable to the 1[Assessing Officer] 2[or Tax Recovery Officer] to the extent of his own
liability to the assessee so discharged or to the extent of the assessee’s liability for any sum due under this
Act, whichever is less.
If the person to whom a notice under this sub-section is sent fails to make payment in pursuance
thereof to the 1[Assessing Officer]2[or Tax Recovery Officer], he shall be deemed to be an assessee in
default in respect of the amount specified in the notice and further proceedings may be taken against him
for the realisation of the amount as if it were an arrear of tax due from him, in the manner provided
in sections 222 to 225 and the notice shall have the same effect as an attachment of a debt by the Tax
Recovery Officer in exercise of his powers under section 222.
The 1[Assessing Officer] 2[or Tax Recovery Officer] may apply to the court in whose custody
there is money belonging to the assessee for payment to him of the entire amount of such money, or, if it
is more than the tax due, an amount sufficient to discharge the tax.
3[
The 1[Assessing Officer] 2[or Tax Recovery Officer] may, if so authorised by the 4[5[Principal
Chief Commissioner or Chief Commissioner] or 6[Principal Commissioner or Commissioner]] by general
or special order, recover any arrears of tax due from an assessee by distraint and sale of his movable
property in the manner laid down in the Third Schedule.]
227. Recovery through State Government.—If the recovery of tax in any area has been entrusted to
a State Government under clause
of article 258 of the Constitution, the State Government may direct,
with respect to that area or any part thereof; that tax shall be recovered therein with, and as an addition to,
any municipal tax or local rate, by the same person and in the same manner as the municipal tax or local
rate is recovered.
228. [Recovery of Indian tax in Pakistan and Pakistan tax in India.] Omitted by the Direct Tax
Laws
Act, 1987 (4 of 1988), s. 89 (w.e.f. 11989).
7[228A. Recovery of tax in pursuance of agreements with foreign countries.—
Where an
agreement is entered into by the Central Government with the Government of any country outside India
for recovery of income-tax under this Act and the corresponding law in force in that country and the
Government of that country or any authority under that Government which is specified in this behalf in
such agreement sends to the Board a certificate for the recovery of any tax due under such corresponding
law from a person having any property in India, the Board may forward such certificate to any Tax