Amendment of section 222

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.... the Income-tax Act,- (a) in sub-section (1), for the portion beginning with the words "When an assessee is in default" and ending with the words "in accordance with the rules laid down in the Secon....

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....icate") and shall proceed to recover from such assessee the amount specified in the certificate by one or more of the modes mentioned below, in accordance with the rules laid down in the Second Schedu....