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of <h1>Income Tax Act Section 226 Amendment: Tax Officers Can Recover Arrears via Movable Property Distraint with Commissioner Approval</h1> Section 226 of the Income Tax Act is amended to replace subsection (5) with a provision allowing the Income Tax Officer, when authorized by the Commissioner through a general or special order, to recover tax arrears from an assessee. This recovery can be executed by distraint and sale of the assessee's movable property, following the procedure outlined in the Third Schedule.
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