https://www.taxtmi.com/circulars?id=9647 Income-tax Officers must obtain reports from the concerned Tax Recovery Officers before issuing clearance certificates under section 230A in cases where Tax Recovery Certificates have been issued, because the existence of a TRC indicates an existing liability and issuing certificates without TRO consultation can allow defaulters to alienate attached property and frustrate recovery. en-us Fri, 08 Nov 1985 00:00:00 +0530 Wed, 08 Jun 2011 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9647 Income-tax Officers must obtain reports from the concerned Tax Recovery Officers before issuing clearance certificates under section 230A in cases where Tax Recovery Certificates have been issued, because the existence of a TRC indicates an existing liability and issuing certificates without TRO consultation can allow defaulters to alienate attached property and frustrate recovery. Circulars Income Tax Fri, 08 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9647