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    <title>Other modes of recovery Section 416( New) / Section 226 (Old)</title>
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    <description>Alternative tax recovery mechanisms allow recovery of arrears through salary deductions, directions to debtors or persons holding money for the assessee, court-held funds, and authorised distraint and sale of movable property. Third-party notices may attach money when due or held, extend to jointly held money, and bind recipients unless they validly object that no amount is due or held. Non-compliance may result in treatment as an assessee in default, while payment after notice to the assessee can create personal liability. Protected salary remains exempt from deduction.</description>
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      <description>Alternative tax recovery mechanisms allow recovery of arrears through salary deductions, directions to debtors or persons holding money for the assessee, court-held funds, and authorised distraint and sale of movable property. Third-party notices may attach money when due or held, extend to jointly held money, and bind recipients unless they validly object that no amount is due or held. Non-compliance may result in treatment as an assessee in default, while payment after notice to the assessee can create personal liability. Protected salary remains exempt from deduction.</description>
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