Section 226(3)(ix) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 226(3)] [Section 226] [Entire Act]

Union of India - Subsection

Section 226(3)(ix) in The Income Tax Act, 1961

(ix)Any person discharging any liability to the assessee after receipt of a notice under this sub-section shall be personally liable to the [Assessing Officer or Tax Recovery Officer] [ Substituted by Act 4 of 1988, Section 88, for " Income-tax Officer" (w.e.f. 1.4.1989).] 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.

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Union of India - Subsection

Section 226(3)(ix) in The Income Tax Act, 1961