Compulsory deposit recovery: unpaid shortfalls remain recoverable and may be directed by tax officers under statutory authority. An Income tax Officer may direct payment of the compulsory deposit with reference to correct income; a part payment does not extinguish the remaining unpaid portion, which continues to be a compulsory deposit and is recoverable by the same statutory procedures applicable to full non payment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Compulsory deposit recovery: unpaid shortfalls remain recoverable and may be directed by tax officers under statutory authority.
An Income tax Officer may direct payment of the compulsory deposit with reference to correct income; a part payment does not extinguish the remaining unpaid portion, which continues to be a compulsory deposit and is recoverable by the same statutory procedures applicable to full non payment.
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