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[Cites 0, Cited by 0] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(107) in The Income Tax Act, 2025

(107)"Tax Recovery Officer" means an Income-tax Officer authorised in writing by the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, to exercise––
(a)the powers of a Tax Recovery Officer; and
(b)the powers and functions conferred on, or assigned to, an Assessing Officer under this Act, and as may be prescribed;