Recovery by employer deduction and debtor notice enabling direct payment to meet tax arrears and triggering attachment remedies.

An Assessing Officer or Tax Recovery Officer may require an employer to deduct arrears from payments to the assessee and may issue a debtor notice to any person who owes or holds money for the assessee, directing payment to the Central Government; recipients must be copied, may object on oath, become liable if that oath is false, and payments made under notice discharge the payor, while noncompliance permits further recovery including attachment and sale under the Fifth Schedule when authorised.

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