Form of tax arrears: Tax Recovery Officer must prepare the prescribed statement for arrears under the Black Money rules. Rule 8 requires the Tax Recovery Officer to draw up a statement of tax arrears arising under the recovery provisions in the prescribed format, identified by the Rules as Form 5, thereby standardising the documentary record for recovery and enforcement under the Black Money rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Form of tax arrears: Tax Recovery Officer must prepare the prescribed statement for arrears under the Black Money rules.
Rule 8 requires the Tax Recovery Officer to draw up a statement of tax arrears arising under the recovery provisions in the prescribed format, identified by the Rules as Form 5, thereby standardising the documentary record for recovery and enforcement under the Black Money rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.