https://www.taxtmi.com/circulars?id=9254 The Board directs issuance of recovery certificates to Tax Recovery Officers where limitation to commence recovery is imminent, expressly stating the certificate is issued to save limitation and that no further steps to recover the certified arrears should be taken while proceedings before the Settlement Commission are pending; this preserves limitation pending a final administrative decision on whether prior demands remain enforceable after admission by the Settlement Commission. en-us Tue, 06 Mar 1979 00:00:00 +0530 Fri, 03 Jun 2011 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9254 The Board directs issuance of recovery certificates to Tax Recovery Officers where limitation to commence recovery is imminent, expressly stating the certificate is issued to save limitation and that no further steps to recover the certified arrears should be taken while proceedings before the Settlement Commission are pending; this preserves limitation pending a final administrative decision on whether prior demands remain enforceable after admission by the Settlement Commission. Circulars Income Tax Tue, 06 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9254