Recovery of penalty arrears permits authorised enforcement officers to use income-tax recovery powers after payment default. Section 14A permits recovery of unpaid penalties where full payment is not made within ninety days after service of the payment notice. The Adjudicating ... Summary
Recovery of penalty arrears permits authorised enforcement officers to use income-tax recovery powers after payment default.
Section 14A permits recovery of unpaid penalties where full payment is not made within ninety days after service of the payment notice. The Adjudicating Authority may authorise an Enforcement officer of at least Assistant Director rank, by written order, to recover the arrears. The authorised officer may exercise powers equivalent to income-tax recovery powers, and the recovery procedure in the Second Schedule to the Income-tax Act, 1961 applies with necessary modifications.
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