https://www.taxtmi.com/acts?id=43338 A Certificate under section 31 or 33 notifies a taxpayer that a specified sum is due and that a tax recovery officer has forwarded a certified recovery certificate; the taxpayer must pay the stated sum within fifteen days, failing which recovery will proceed under the Act and the Second Schedule to the Income-tax Act, 1961. The notice itemises arrears (tax, penalty, interest, other sums) and makes the taxpayer liable for costs, charges and expenses incurred in issuing the notice and executing recovery processes. en-us Thu, 06 Jun 2024 18:16:57 +0530 Tue, 25 Nov 2025 12:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43338 A Certificate under section 31 or 33 notifies a taxpayer that a specified sum is due and that a tax recovery officer has forwarded a certified recovery certificate; the taxpayer must pay the stated sum within fifteen days, failing which recovery will proceed under the Act and the Second Schedule to the Income-tax Act, 1961. The notice itemises arrears (tax, penalty, interest, other sums) and makes the taxpayer liable for costs, charges and expenses incurred in issuing the notice and executing recovery processes. Act-Rules Direct Taxes Thu, 06 Jun 2024 18:16:57 +0530 https://www.taxtmi.com/acts?id=43338