Tax recovery responsibility assigned to Additional Commissioners for review, stay and collection, subject to higher oversight directions.

Allocation of responsibility for recovery of tax arrears assigns Additional Commissioners of Income-tax (Recovery) authority over review, stay, collection and withholding of refunds under section 241 for demands from inception, not confined to certified demands, with the Additional Commissioner responsible for mid-range arrears and required to implement directions of the Director of Inspection and the Board for larger arrears.

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