https://www.taxtmi.com/circulars?id=9005 Directs active exercise of distraint powers under 226(5) to recover pre assessment and post assessment tax demands, with penalties under 221 to be levied before other coercive steps. The Board views these powers as especially effective for smaller demands and urges wider use, and requires readily available details of cases where distraint has been exercised and the results obtained for Board monitoring. en-us Thu, 15 Jul 1976 00:00:00 +0530 Wed, 01 Jun 2011 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9005 Directs active exercise of distraint powers under 226(5) to recover pre assessment and post assessment tax demands, with penalties under 221 to be levied before other coercive steps. The Board views these powers as especially effective for smaller demands and urges wider use, and requires readily available details of cases where distraint has been exercised and the results obtained for Board monitoring. Circulars Income Tax Thu, 15 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9005