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

[Cites 0, Cited by 27] [Section 226(3)] [Section 226] [Entire Act]

Union of India - Subsection

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

(x)If the person to whom a notice under this sub-section is sent fails to make payment in pursuance thereof 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).], 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.

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Union of India - Subsection

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