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of <h1>Tax Officers Empowered to Recover Dues via Distraint and Sale Under Income-tax Act's Third Schedule</h1> The Commissioner of Income-tax/Gift-tax in Madras has issued a notification authorizing subordinate Income-tax Officers and Gift-tax Officers to recover taxes, interest, fines, penalties, and other sums due from assessees under the Income-tax Act, 1961, the Gift-tax Act, 1958, and the Super Profits Tax Act, 1963. This authorization allows for recovery through distraint and sale of the assessee's movable property, as outlined in the Third Schedule of the Income-tax Act, 1961. This notification supersedes all previous related orders.
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