Section 223(1)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 223(1)] [Section 223] [Entire Act]

Union of India - Subsection

Section 223(1)(b) in The Income Tax Act, 1961

(b)the Tax Recovery Officer within whose jurisdiction the assessee resides or any movable or immovable property of the assessee is situate, the jurisdiction for this purpose being the jurisdiction assigned to the Tax Recovery Officer under the orders or directions issued by the Board, or by the Chief Commissioner or Commissioner who is authorised in this behalf by the Board in pursuance of section 120.

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Union of India - Subsection

Section 223(1)(b) in The Income Tax Act, 1961