Order under section 119 of the Income-tax Act, 1961 for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers

Order under section 119 of the Income-tax Act, 1961 for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers - reg https://www.taxtmi.com/circulars?id=68290 Assessing Officers and Tax Recovery Officers may exercise recovery powers only after exhausting alternative measures and must obtain prior approval from designated senior officers before undertaking attachment; recovery surveys are limited to Investigation or TDS Wing officers, require specified Collegium or senior approvals depending on charge, must involve the concerned AO/TRO, remain within approved scope, and be reported and uploaded on the ITBA platform. en-us Fri, 16 Oct 2020 00:00:00 +0530 Fri, 08 Aug 2025 13:21:00 +0530 TaxTMI RSS Generator Order under section 119 of the Income-tax Act, 1961 for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers - reg https://www.taxtmi.com/circulars?id=68290 Assessing Officers and Tax Recovery Officers may exercise recovery powers only after exhausting alternative measures and must obtain prior approval from designated senior officers before undertaking attachment; recovery surveys are limited to Investigation or TDS Wing officers, require specified Collegium or senior approvals depending on charge, must involve the concerned AO/TRO, remain within approved scope, and be reported and uploaded on the ITBA platform. Circulars Income Tax Fri, 16 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68290