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[Cites 0, Cited by 0] [Section 414(1)] [Section 414] [Entire Act]

Union of India - Subsection

Section 414(1)(b) in The Income Tax Act, 2025

(b)the Tax Recovery Officer within whose jurisdiction the assessee resides or any of his movable or immovable property is situated, 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 any income-tax authority not below the rank of Commissioner who is authorised in this behalf by the Board in pursuance of section 241.