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of <h1>Tax Recovery Officers can seize property, arrest defaulters, and recover from transferred assets under Section 222</h1> Section 222 of the Income Tax Act, 1961 empowers Tax Recovery Officers to recover tax arrears from defaulting taxpayers through various enforcement mechanisms. When a taxpayer defaults on tax payments, the Tax Recovery Officer can prepare a certificate specifying the outstanding amount and proceed with recovery through attachment and sale of movable or immovable property, arrest and detention, or appointment of a receiver for property management. The provision includes transferred properties to spouse, minor children, or son's wife/minor children without adequate consideration made after June 1, 1973, within the scope of recoverable assets. Such transferred property remains recoverable even after minors attain majority for arrears relating to the pre-majority period. The Tax Recovery Officer can pursue multiple recovery modes simultaneously, regardless of other ongoing recovery proceedings, providing comprehensive enforcement powers for tax collection.
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