Para 80 of Minutes of Commissioner's conference, 1976.

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....tute: Income - Tax Act, 1961 Reference Para 80 of the Minutes of the Commissioner's Conference, 1976 which reads as under:- "Coercive action should be taken to effect recovery of preassessment taxes....

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....e-tax (Recovery), Madras, in this regard are enclosed for your consideration and utilisation. 2. The Board are of the view that the powers available to the department u/s 226(5) would be very effecti....