https://www.taxtmi.com/acts?id=30861 Section 14A permits recovery of unpaid penalties where full payment is not made within ninety days after service of the payment notice. The Adjudicating Authority may authorise an Enforcement officer of at least Assistant Director rank, by written order, to recover the arrears. The authorised officer may exercise powers equivalent to income-tax recovery powers, and the recovery procedure in the Second Schedule to the Income-tax Act, 1961 applies with necessary modifications. en-us Fri, 15 Sep 2017 12:38:00 +0530 Thu, 27 Aug 2026 15:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30861 Section 14A permits recovery of unpaid penalties where full payment is not made within ninety days after service of the payment notice. The Adjudicating Authority may authorise an Enforcement officer of at least Assistant Director rank, by written order, to recover the arrears. The authorised officer may exercise powers equivalent to income-tax recovery powers, and the recovery procedure in the Second Schedule to the Income-tax Act, 1961 applies with necessary modifications. Act-Rules FEMA Fri, 15 Sep 2017 12:38:00 +0530 https://www.taxtmi.com/acts?id=30861