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of <h1>Income-tax and Gift-tax Officers Authorized to Recover Dues via Distraint and Sale Under Third Schedule, Income-tax Act, 1961.</h1> The Commissioner of Income-tax/Gift-tax for Delhi and Rajasthan 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, Gift-tax Act, 1958, and Super Profits Tax Act, 1963. This authority includes the power to recover these amounts 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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