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

[Cites 0, Cited by 2] [Section 226(3)] [Section 226] [Entire Act]

Union of India - Subsection

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

(viii)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).] shall grant a receipt for any amount paid in compliance with a notice issued under this sub-section, and the person so paying shall be fully discharged from his liability to the assessee to the extent of the amount so paid.

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Union of India - Subsection

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