TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Direct Taxes Code 2010: Tax Recovery via Fifth Schedule Allows Property Attachment, Sale, and Arrest for Defaulters</h1> The Direct Taxes Code, 2010, outlines procedures for tax recovery through the Fifth Schedule. It mandates the Tax Recovery Officer to issue a notice to defaulters, allowing 15 days for payment. If unpaid, recovery can involve attachment and sale of movable or immovable property, arrest, or appointment of a receiver. The defaulter's property, including transfers to family members, can be targeted. The sale process involves public auction, with specific rules for proclamation and conduct. The schedule also addresses appeals, reviews, and the roles of officers, ensuring judicial protection and procedural fairness. Special provisions exist for the appointment of receivers and arrest procedures.
TaxTMI 
TaxTMI 
