Recovery of tax arrears by distraint authorized where Commissioner permits, enabling sale of movable property per procedure. The amendment permits the Income Tax Officer, if authorised by the Commissioner by general or special order, to recover arrears of tax by distraint and sale of an assessee's movable property in the manner laid down in the Third Schedule, thereby tying recovery power to Commissioner authorisation and the procedural requirements of the Third Schedule.
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Recovery of tax arrears by distraint authorized where Commissioner permits, enabling sale of movable property per procedure.
The amendment permits the Income Tax Officer, if authorised by the Commissioner by general or special order, to recover arrears of tax by distraint and sale of an assessee's movable property in the manner laid down in the Third Schedule, thereby tying recovery power to Commissioner authorisation and the procedural requirements of the Third Schedule.
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