https://www.taxtmi.com/circulars?id=9951 Amendment to section 226 and Rule 94 vests exclusive recovery powers in the TRO where a Tax Recovery Certificate (TRC) is drawn up. The Board directs that when the TRO records a TRC in Form ITNS-162 he must notify the Assessing Officer, who shall annotate the corresponding Demand & Collection Register entry to reflect the TRC particulars; these annotations must be carried forward on register migration and applied immediately to existing arrear and current demand entries. en-us Thu, 26 Mar 1992 00:00:00 +0530 Thu, 09 Jun 2011 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9951 Amendment to section 226 and Rule 94 vests exclusive recovery powers in the TRO where a Tax Recovery Certificate (TRC) is drawn up. The Board directs that when the TRO records a TRC in Form ITNS-162 he must notify the Assessing Officer, who shall annotate the corresponding Demand & Collection Register entry to reflect the TRC particulars; these annotations must be carried forward on register migration and applied immediately to existing arrear and current demand entries. Circulars Income Tax Thu, 26 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9951