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        Income Tax

        Rule 119 - Levy of interest under section 220(2) in a case where a recovery certificate is issued [Omitted]

        Income-tax Rules, 1962
        Chapter XV
        MISCELLANEOUS

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        Levy of interest under section 220(2) no longer governed by Rule 119 after its omission. Levy of interest under section 220(2) where a recovery certificate is issued was governed by Rule 119 of the Income-tax Rules, 1962; Rule 119 has been omitted by the Income-tax (Eleventh Amendment) Rules, 1989 and is no longer operative with effect from 30-11-1989.
                          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.

                              Levy of interest under section 220(2) no longer governed by Rule 119 after its omission.

                              Levy of interest under section 220(2) where a recovery certificate is issued was governed by Rule 119 of the Income-tax Rules, 1962; Rule 119 has been omitted by the Income-tax (Eleventh Amendment) Rules, 1989 and is no longer operative with effect from 30-11-1989.


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