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of <h1>Income-tax and Gift-tax Officers Empowered to Recover Dues Using Movable Property Sale Under Third Schedule</h1> The notification authorizes Income-tax Officers and Gift-tax Officers under the Commissioner of Income-tax/Gift-tax, Bombay City III, to recover taxes, interest, fines, penalties, and other sums from assessees. This authority is granted under the Income-tax Act, 1961, the Gift-tax Act, 1958, and the Super Profits Tax Act, 1963, superseding previous orders. Officers are empowered to use distraint and sale of movable property, as outlined in the Third Schedule of the Income-tax Act, 1961, to enforce recovery. The notification is identified as NO. T-V461(21)-64, dated February 5, 1964.
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