https://www.taxtmi.com/circulars?id=8928 Interest must be charged by the I.T. Officer under section 220(2) up to the recovery certificate date and by the Tax Recovery Officer thereafter; amended recovery certificates under section 225(4) must be sent to the TRO where post-certificate revisions change demand, and the I.T. Officer must notify the TRO of tax payments under section 225(2). If further demand arises on appeal, revision or rectification, the I.T. Officer must seek recovery and issue further recovery certificates as necessary, with the same charging and reporting rules applying; the TRO must report collections separating tax and interest and distinguishing charges made by each officer. en-us Wed, 15 Nov 1972 00:00:00 +0530 Tue, 31 May 2011 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8928 Interest must be charged by the I.T. Officer under section 220(2) up to the recovery certificate date and by the Tax Recovery Officer thereafter; amended recovery certificates under section 225(4) must be sent to the TRO where post-certificate revisions change demand, and the I.T. Officer must notify the TRO of tax payments under section 225(2). If further demand arises on appeal, revision or rectification, the I.T. Officer must seek recovery and issue further recovery certificates as necessary, with the same charging and reporting rules applying; the TRO must report collections separating tax and interest and distinguishing charges made by each officer. Circulars Income Tax Wed, 15 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8928