https://www.taxtmi.com/circulars?id=9166 Where a garnishee denies liability under section 226(3), the assessee must be notified so the assessee can produce evidence of debt to rebut the denial and enable action. Denials must be by a statement on oath; oral statements or letters are unacceptable. If no proper sworn statement is filed within about a fortnight after the due date, authorities must proceed to recover the amount from the garnishee. These rules apply mutatis mutandis to corresponding provisions in related tax statutes. en-us Thu, 23 Feb 1978 00:00:00 +0530 Thu, 02 Jun 2011 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9166 Where a garnishee denies liability under section 226(3), the assessee must be notified so the assessee can produce evidence of debt to rebut the denial and enable action. Denials must be by a statement on oath; oral statements or letters are unacceptable. If no proper sworn statement is filed within about a fortnight after the due date, authorities must proceed to recover the amount from the garnishee. These rules apply mutatis mutandis to corresponding provisions in related tax statutes. Circulars Income Tax Thu, 23 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9166