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<h1>Amendment to Income-tax Act's Second Schedule updates roles, appeal processes for Tax Recovery Officers and Commissioners, revises rules 82-87, 92.</h1> The amendment to the Second Schedule of the Income-tax Act, effective January 1, 1972, introduces changes to the roles and appeal processes involving Tax Recovery Officers and Tax Recovery Commissioners. It updates rules 82 and 83 to include both Tax Recovery Commissioners and Officers. Rule 86 is revised to specify appeal procedures from orders by Tax Recovery Officers, directing them to relevant revenue authorities or the Tax Recovery Commissioner, depending on the officer's classification. Rule 87 and rule 92 are amended to replace references to 'officer' and 'Tax Recovery Officers' with 'Tax Recovery Commissioner, Tax Recovery Officer or other officer' and 'Tax Recovery Commissioners or Tax Recovery Officers,' respectively.