https://www.taxtmi.com/manuals?id=8038 Section 415 governs the stay of tax recovery proceedings under a recovery certificate and the consequential amendment or cancellation of that certificate. The Tax Recovery Officer may grant additional time for payment of tax arrears, during which recovery remains stayed. If the outstanding demand is reduced through appellate or other proceedings, recovery of the reduced portion must be stayed while further proceedings remain pending. Once those proceedings become conclusive, the recovery certificate must be amended or cancelled to reflect the reduced tax liability. en-us Wed, 26 Aug 2026 13:28:00 +0530 Tue, 01 Sep 2026 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8038 Section 415 governs the stay of tax recovery proceedings under a recovery certificate and the consequential amendment or cancellation of that certificate. The Tax Recovery Officer may grant additional time for payment of tax arrears, during which recovery remains stayed. If the outstanding demand is reduced through appellate or other proceedings, recovery of the reduced portion must be stayed while further proceedings remain pending. Once those proceedings become conclusive, the recovery certificate must be amended or cancelled to reflect the reduced tax liability. Manuals Income Tax Wed, 26 Aug 2026 13:28:00 +0530 https://www.taxtmi.com/manuals?id=8038