Section 1
[Explanation 4. —The interest referred to in section 220 of the Income-tax Act, 1961 shall commence from the date the amount became payable by the person.]
1 [Explanation 4. —The interest referred to in section 220 of the Income-tax Act, 1961 shall commence from the date the amount became payable by the person.]
(2) The Recovery Officer shall be empowered to seek the assistance of the local district administration while exercising the powers under sub-section (1).
(3) Notwithstanding anything contained in any other law for the time being in force, the recovery of amounts by a Recovery Officer under sub-section (1), pursuant to non-compliance with any direction issued by the Board under section 11B, shall have precedence over any other claim against such person.
(4) For the purposes of sub-sections (1), (2) and (3), the expression ''Recovery Officer'' means any officer of the Board who may be authorised, by general or special order in writing, to exercise the powers of a Recovery Officer.]
Roop's Law Assist