Direct Taxes Code Bill 2009: Tax Recovery Procedures Outlined, Including Property Attachment, Arrest, and Appeals Process
The Fifth procedures for tax recovery under the Direct Taxes Code Bill, 2009. It defines key terms related to tax recovery, such as "certificate," "defaulter," and "execution." The schedule details the process for issuing notices to defaulters, the execution of certificates, and the modes of recovery, including attachment and sale of movable and immovable property, arrest, and detention. It specifies the roles and powers of the Tax Recovery Officer, including the appointment of receivers and the handling of objections. The schedule also includes provisions for appeals, reviews, and the role of police assistance in enforcement.
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