Income Tax Act, 1961
Section 3: Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
3. Subs. by s. 4, ibid., for “Commissioner” (w.e.f. 12013).
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226. Other modes of recovery.—1[(1) Where no certificate has been drawn up under section 222, the
Assessing Officer may recover the tax by any one or more of the modes provided in this section.
(1A) Where a certificate has been drawn up under section 222, the Tax Recovery Officer may,
without prejudice to the modes of recovery specified in that section, recover the tax by any one or more of
the modes provided in this section.]
(2) If any assessee is in receipt of any income chargeable under the head “Salaries”, the 2[Assessing
Officer] 3[or Tax Recovery Officer] may require any person paying the same to deduct from any payment
subsequent to the date of such requisition any arrears of tax due from such assessee, and such person shall
comply with any such requisition and shall pay the sum so deducted to the credit of the Central
Government or as the Board directs:
Provided that any part of the salary exempt from attachment in execution of a decree of a civil court
under section 60 of the Code of Civil Procedure, 1908 (5 of 1908), shall be exempt from any requisition
made under this sub-section.
(3) (i) The 2[Assessing Officer] 3[or Tax Recovery Officer] may, at any time or from time to time, by
notice in writing require any person from whom money is due or may become due to the assessee or any
person who holds or may subsequently hold money for or on account of the assessee to pay to the
2[Assessing Officer] 3[or Tax Recovery Officer] either forthwith upon the money becoming due or being
held or at or within the time specified in the notice (not being before the money becomes due or is held)
so much of the money as is sufficient to pay the amount due by the assessee in respect of arrears or the
whole of the money when it is equal to or less than that amount.
(ii) A notice under this sub-section may be issued to any person who holds or may subsequently hold
any money for or on account of the assessee jointly with any other person and for the purposes of this
sub-section, the shares of the joint holders in such account shall be presumed, until the contrary is proved,
to be equal.
(iii) A copy of the notice shall be forwarded to the assessee at his last address known to the
2[Assessing Officer] 3[or Tax Recovery Officer], and in the case of a joint account to all the joint holders
at their last addresses known to the 2[Assessing Officer] 3[or Tax Recovery Officer].
(iv) Save as otherwise provided in this sub-section, every person to whom a notice is issued under this
sub-section shall be bound to comply with such notice, and, in particular, where any such notice is issued
to a post office, banking company or an insurer, it shall not be necessary for any pass book, deposit
receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like
being made before payment is made, notwithstanding any rule, practice or requirement to the contrary.
(v) Any claim respecting any property in relation to which a notice under this sub-section has been
issued arising after the date of the notice shall be void as against any demand contained in the notice.
(vi) Where a person to whom a notice under this sub-section is sent objects to it by a statement on
oath that the sum demanded or any part thereof is not due to the assessee or that he does not hold any
money for or on account of the assessee, then nothing contained in this sub-section shall be deemed to
require such person to pay any such sum or part thereof, as the case may be, but if it is discovered that
such statement was false in any material particular, such person shall be personally liable to the
2[Assessing Officer] 3[or Tax Recovery Officer] to the extent of his own liability to the assessee on the
date of the notice, or to the extent of the assessee’s liability for any sum due under this Act, whichever is
less.
Where no certificate has been drawn up under section 222, the
Assessing Officer may recover the tax by any one or more of the modes provided in this section.
Where a certificate has been drawn up under section 222, the Tax Recovery Officer may,
without prejudice to the modes of recovery specified in that section, recover the tax by any one or more of
the modes provided in this section.]
If any assessee is in receipt of any income chargeable under the head “Salaries”, the 2[Assessing
Officer] 3[or Tax Recovery Officer] may require any person paying the same to deduct from any payment
subsequent to the date of such requisition any arrears of tax due from such assessee, and such person shall
comply with any such requisition and shall pay the sum so deducted to the credit of the Central
Government or as the Board directs:
Provided that any part of the salary exempt from attachment in execution of a decree of a civil court
under section 60 of the Code of Civil Procedure, 1908 (5 of 1908), shall be exempt from any requisition
made under this sub-section.
(i) The 2[Assessing Officer] 3[or Tax Recovery Officer] may, at any time or from time to time, by
notice in writing require any person from whom money is due or may become due to the assessee or any
person who holds or may subsequently hold money for or on account of the assessee to pay to the
2[Assessing Officer] 3[or Tax Recovery Officer] either forthwith upon the money becoming due or being
held or at or within the time specified in the notice (not being before the money becomes due or is held)
so much of the money as is sufficient to pay the amount due by the assessee in respect of arrears or the
whole of the money when it is equal to or less than that amount.
A notice under this sub-section may be issued to any person who holds or may subsequently hold
any money for or on account of the assessee jointly with any other person and for the purposes of this
sub-section, the shares of the joint holders in such account shall be presumed, until the contrary is proved,
to be equal.
A copy of the notice shall be forwarded to the assessee at his last address known to the
2[Assessing Officer] 3[or Tax Recovery Officer], and in the case of a joint account to all the joint holders
at their last addresses known to the 2[Assessing Officer] 3[or Tax Recovery Officer].
Save as otherwise provided in this sub-section, every person to whom a notice is issued under this
sub-section shall be bound to comply with such notice, and, in particular, where any such notice is issued
to a post office, banking company or an insurer, it shall not be necessary for any pass book, deposit
receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like
being made before payment is made, notwithstanding any rule, practice or requirement to the contrary.
Any claim respecting any property in relation to which a notice under this sub-section has been
issued arising after the date of the notice shall be void as against any demand contained in the notice.
Where a person to whom a notice under this sub-section is sent objects to it by a statement on
oath that the sum demanded or any part thereof is not due to the assessee or that he does not hold any
money for or on account of the assessee, then nothing contained in this sub-section shall be deemed to
require such person to pay any such sum or part thereof, as the case may be, but if it is discovered that
such statement was false in any material particular, such person shall be personally liable to the
2[Assessing Officer] 3[or Tax Recovery Officer] to the extent of his own liability to the assessee on the
date of the notice, or to the extent of the assessee’s liability for any sum due under this Act, whichever is
less.