Section 418(1)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 418(1)] [Section 418] [Entire Act]

Union of India - Subsection

Section 418(1)(b) in The Income Tax Act, 2025

(b)a person having any property in India, the Board may forward such certificate to any Tax Recovery Officer having jurisdiction over the resident, or within whose jurisdiction such property is situated and thereupon such Tax Recovery Officer shall—

(i)proceed to recover the amount specified in the certificate in the manner in which he would proceed to recover the amount specified in a certificate drawn up by him under section 413; and

(ii)remit any sum so recovered by him to the Board after deducting his expenses in connection with the recovery proceedings.

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Union of India - Subsection

Section 418(1)(b) in The Income Tax Act, 2025