https://www.taxtmi.com/acts?id=19888 Section 33 designates the competent Tax Recovery Officer based on business location, principal place of business, residence, property location, or assigned jurisdiction. If the initial officer cannot fully recover arrears or deems transfer expedient, he may send a prescribed certificate specifying the tax arrear to another officer having jurisdiction over the assessee's residence or property; on receipt the second officer assumes jurisdiction and proceeds to recover the specified arrear under the Chapter. en-us Fri, 03 Jul 2015 18:12:46 +0530 Wed, 05 Nov 2025 16:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19888 Section 33 designates the competent Tax Recovery Officer based on business location, principal place of business, residence, property location, or assigned jurisdiction. If the initial officer cannot fully recover arrears or deems transfer expedient, he may send a prescribed certificate specifying the tax arrear to another officer having jurisdiction over the assessee's residence or property; on receipt the second officer assumes jurisdiction and proceeds to recover the specified arrear under the Chapter. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:12:46 +0530 https://www.taxtmi.com/acts?id=19888