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of <h1>Tax Recovery Powers Expanded: Officers Can Now Pursue Multiple Collection Methods Under Section 222 Amendments</h1> The amendment modifies section 222 of the Income-tax Act, 1961, expanding the Tax Recovery Officer's authority to recover tax arrears. When an assessee defaults on tax payment, the officer can issue a certificate specifying the outstanding amount and pursue recovery through multiple modes as outlined in the Second Schedule. The amendment also clarifies that recovery actions can be initiated regardless of concurrent recovery proceedings.
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