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[Cites 0, Cited by 0] [Section 414(2)] [Section 414] [Entire Act]

Union of India - Subsection

Section 414(2)(b) in The Income Tax Act, 2025

(b)is of the opinion that, for the purpose of expediting or securing the recovery of the whole or any part of the amount under this Part, it is necessary so to do, he may send—
(i)the certificate; or
(ii)a copy of the certificate certified in the manner as may be prescribed and specifying the amount to be recovered, where only a part of the amount is to be recovered, to a Tax Recovery Officer referred to in sub-section (1)(b) and, thereupon, such officer shall also proceed to recover the amount under this Part as if the certificate or copy thereof had been drawn up by him.