https://www.taxtmi.com/circulars?id=9695 Income-tax Officers must verify Tax Recovery Certificates against actual case files and notify assessees of arrear particulars assessment-yearwise, specifying the nature of each charge and inviting corrections for discrepancies such as appeals, rectifications or uncredited payments. TRCs should not be prepared solely from D & C Registers; full identifying details and correct certified amounts must be confirmed. Senior officers should oversee high-arrear cases and Commissioners should issue notifications authorising ITOs to use distraint warrants to recover certified arrears where delay in issuing certificates would impede recovery. en-us Fri, 12 Sep 1986 00:00:00 +0530 Wed, 08 Jun 2011 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9695 Income-tax Officers must verify Tax Recovery Certificates against actual case files and notify assessees of arrear particulars assessment-yearwise, specifying the nature of each charge and inviting corrections for discrepancies such as appeals, rectifications or uncredited payments. TRCs should not be prepared solely from D & C Registers; full identifying details and correct certified amounts must be confirmed. Senior officers should oversee high-arrear cases and Commissioners should issue notifications authorising ITOs to use distraint warrants to recover certified arrears where delay in issuing certificates would impede recovery. Circulars Income Tax Fri, 12 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9695