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of <h1>Tax Recovery Officer Issues Payment Notice Under Sections 222-223 of Income-tax Act 1961; 15-Day Payment Deadline Set</h1> A certificate under sections 222 or 223 of the Income-tax Act, 1961, issued by the Tax Recovery Officer, notifies an individual of a due sum. The notice demands payment within 15 days, failing which recovery actions will be initiated as per sections 222 to 232 of the Act. The individual will also incur interest under section 220(2) and additional costs related to the recovery process. The arrears, including income tax, surcharge, additional tax, penalties, fines, and interest, specifying the amounts due for each category.
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