Garnishment of wages: employers and debtors must remit sums to satisfy tax arrears on requisition, subject to limited defences.

The Assessing Officer or Tax Recovery Officer may requisition an employer to deduct amounts from payments to an assessee and may issue notices to any debtor of the assessee to pay sums sufficient to meet tax arrears; employers and debtors must remit funds to the Central Government in the prescribed manner. Exempt salary amounts under civil execution remain protected. Debtor notices must be copied to the assessee and joint holders; intermediaries need not produce passbooks to act on notices. Claims arising after a debtor notice are void against the demand, a sworn objection may be made, and false sworn statements expose the objector to personal liability to the extent limited by his liability to the assessee or the assessee's tax liability. Payments made under notices are receipted and discharge liability; nonpayment permits recovery as tax arrear, court application for funds, and attachment and sale where authorised.

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