https://www.taxtmi.com/acts?id=51961 Provides alternative modes of tax recovery by Assessing Officer or Tax Recovery Officer including requisitioning salary payers to deduct arrears (subject to civil attachment exemptions), issuing notices to third parties holding or owing money to an assessee to pay sums sufficient to cover arrears, and treating non-compliance as making the addressee an assessee in default. Notices to joint account holders carry a presumption of equal shares, may be amended or revoked, require receipt on payment, and false sworn objections create personal liability; authorities may apply to courts for monies in custody and, if authorised, use distraint and sale of movable property. en-us Thu, 14 Aug 2025 18:21:35 +0530 Mon, 08 Sep 2025 11:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51961 Provides alternative modes of tax recovery by Assessing Officer or Tax Recovery Officer including requisitioning salary payers to deduct arrears (subject to civil attachment exemptions), issuing notices to third parties holding or owing money to an assessee to pay sums sufficient to cover arrears, and treating non-compliance as making the addressee an assessee in default. Notices to joint account holders carry a presumption of equal shares, may be amended or revoked, require receipt on payment, and false sworn objections create personal liability; authorities may apply to courts for monies in custody and, if authorised, use distraint and sale of movable property. Act-Rules Income Tax Thu, 14 Aug 2025 18:21:35 +0530 https://www.taxtmi.com/acts?id=51961