https://www.taxtmi.com/manuals?id=8037 Section 414 identifies the Tax Recovery Officer competent to recover tax arrears under a recovery certificate, based on the assessee's business location, residence, or location of movable or immovable property. Where property lies in more than one recovery jurisdiction, the originating officer may transfer the original certificate, or a certified copy for part of the demand, to the officer having jurisdiction over that property. Transfer may occur where full recovery is not possible locally or is needed for expeditious or effective recovery. The receiving officer recovers the amount as if the certificate had been drawn up by that officer. en-us Wed, 26 Aug 2026 13:20:00 +0530 Tue, 01 Sep 2026 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8037 Section 414 identifies the Tax Recovery Officer competent to recover tax arrears under a recovery certificate, based on the assessee's business location, residence, or location of movable or immovable property. Where property lies in more than one recovery jurisdiction, the originating officer may transfer the original certificate, or a certified copy for part of the demand, to the officer having jurisdiction over that property. Transfer may occur where full recovery is not possible locally or is needed for expeditious or effective recovery. The receiving officer recovers the amount as if the certificate had been drawn up by that officer. Manuals Income Tax Wed, 26 Aug 2026 13:20:00 +0530 https://www.taxtmi.com/manuals?id=8037