https://www.taxtmi.com/acts?id=19887 Recovery of unpaid tax is effected by directed deductions from payments to the taxpayer and by written notices to debtors or holders of the taxpayer's money to pay sums sufficient to meet the arrear; debtors must pay within the specified time, are notified of the notice, may object by sworn statement, and are subject to personal liability if that statement is false. Receipts must be granted for payments, payers are discharged to the extent paid, noncompliant debtors are treated as defaulters and enforcement may proceed through attachment, distraint and sale, with joint account shares presumed equal until disproved. en-us Fri, 03 Jul 2015 18:12:28 +0530 Thu, 17 Oct 2024 17:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19887 Recovery of unpaid tax is effected by directed deductions from payments to the taxpayer and by written notices to debtors or holders of the taxpayer's money to pay sums sufficient to meet the arrear; debtors must pay within the specified time, are notified of the notice, may object by sworn statement, and are subject to personal liability if that statement is false. Receipts must be granted for payments, payers are discharged to the extent paid, noncompliant debtors are treated as defaulters and enforcement may proceed through attachment, distraint and sale, with joint account shares presumed equal until disproved. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:12:28 +0530 https://www.taxtmi.com/acts?id=19887