https://www.taxtmi.com/circulars?id=9660 A Tax Recovery Certificate empowers the Tax Recovery Officer to recover dues by attachment and sale of movable or immovable property, arrest and detention in civil prison, or appointment of a receiver. Arrears should only be written off after exhausting these statutory remedies; civil imprisonment must be pursued where attachments are ineffective, prosecution considered if evasion is evident, and the Zonal Committee minutes must record actions taken or reasons for not resorting to civil prison. en-us Sun, 12 May 1985 00:00:00 +0530 Wed, 08 Jun 2011 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9660 A Tax Recovery Certificate empowers the Tax Recovery Officer to recover dues by attachment and sale of movable or immovable property, arrest and detention in civil prison, or appointment of a receiver. Arrears should only be written off after exhausting these statutory remedies; civil imprisonment must be pursued where attachments are ineffective, prosecution considered if evasion is evident, and the Zonal Committee minutes must record actions taken or reasons for not resorting to civil prison. Circulars Income Tax Sun, 12 May 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9660