https://www.taxtmi.com/acts?id=32974 Section 23JB empowers a Recovery Officer to draw a certificate for amounts due for penalties, disgorgement orders, or Board fees and recover them by attachment and sale of movable or immovable property, attachment of bank accounts, arrest and detention, or appointment of a receiver, applying with necessary modifications the Income-tax Act certificate provisions and rules; transfers to certain relatives without adequate consideration are includable for recovery; the Recovery Officer may seek district administration assistance and such recovery has precedence over other claims. en-us Fri, 23 Nov 2018 13:18:03 +0530 Fri, 23 Nov 2018 13:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32974 Section 23JB empowers a Recovery Officer to draw a certificate for amounts due for penalties, disgorgement orders, or Board fees and recover them by attachment and sale of movable or immovable property, attachment of bank accounts, arrest and detention, or appointment of a receiver, applying with necessary modifications the Income-tax Act certificate provisions and rules; transfers to certain relatives without adequate consideration are includable for recovery; the Recovery Officer may seek district administration assistance and such recovery has precedence over other claims. Act-Rules F. Acts / Amendment Acts Fri, 23 Nov 2018 13:18:03 +0530 https://www.taxtmi.com/acts?id=32974