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<h1>Income Tax Act Amended: Rule 19A and Rule 86 Updated for Tax Recovery Officer Delegation and Appeal Processes.</h1> The amendment to the Second Schedule of the Income Tax Act introduces Rule 19A, allowing a Tax Recovery Officer, either a Collector or an additional Collector, with State Government approval, to delegate functions to a subordinate officer authorized to recover land revenue or public demands. This subordinate officer is then considered a Tax Recovery Officer for those functions. Additionally, Rule 86 is amended to specify that appeals against non-conclusive orders by a Tax Recovery Officer can be made to the appropriate revenue authority, depending on whether the officer is a Collector or another designated officer.