TaxTMI 
TaxTMI 
Income-tax (Certificate Proceedings) Amendment Rules, 1975
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.... sub-section (2) of section 223, the Tax Recovery Officer shall, before sending a copy of the certificate to the other tax Recovery Officer, endorse on such copy a certificate in the following form: FORM OF CERTIFICATE I, ________________ (name) Tax Recovery Officer_______________, do hereby certify that the document bearing this endorsement is a true copy of certificate No. _______________dated__________ forwarded by the Income-tax Officer,_____________ against______________ (name of defaulter) for the recovery of an amount of Rs._________________ I do hereby specify that out of the aforesaid amount, an amount of Rs ____________ as noted below, is to be recovered from the defaulter, by the Tax Recovery Officer. _________________ Rs. P. Part of certificate amount -- Costa and charges -- Interest -- TOTAL (2) When a copy of the certificate is sent by a Tax Recovery Officer to another Tax Recovery Officer under sub-section (2) of section 223, he shall,- (i) keep the certificate in his office; and (ii) ....
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.... (iii) before the abbreviation "N.B.", the following shall be inserted, namely :--- "@Score out whichever paragraph is not applicable"; (2) In Form No. I.T.C.P. 2, --- (i) in the first paragraph, before the word "Whereas", the symbol "@ shall be inserted; (ii) after the first paragraph as so amended, the following paragraph shall be inserted, namely: - "@Whereas certificate No___________ dated,_________ had been forwarded by the Income-tax Officer,___________ to the Tax Recovery Officer;__________ against___________ [defaulter] for the recovery of an amount of Rs.____________ and the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223 (2) of the Income-tax Act, 1961 specifying that an amount of Rs _________ is to be recovered from the defaulter and the sum of Rs.__________, as noted below, is due from him in respect of the said certificate;"; (iii) for the words "Certificate amount", the following shall be substituted, namely :-- *Certificate amount/specified amount"; (iv) in the existing third paragraph,- (a) for the words "four per cent....
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....wing paragraph shall be inserted, namely :- "@ Whereas_______________ (defaulter) had failed to pay the arrears due from him in respect of certificate No__________ dated_________ forwarded by the Income-tax Officer, __________ to the Tax Recovery Officer, ____________ amounting to Rs.__________ and the interest payable under section 220 (2) of the Income-tax Act, 1961, for the period commencing immediately after the said date, and whereas the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223 (2) of the said Act specifying that an amount of Rs._______________ is to be recovered from the defaulter;"; (iii) in the existing second paragraph, the following shall be inserted at the end, namely :- "* It may be noted, that the property consisting of shares is included in the defaulter's property by virtue of the Explanation to sub- section (1) of section 222 of the Income-tax Act. 1961."; (iv) the following shall be inserted at the end, namely: - @Score out whichever paragraph is not applicable. *Score out portion in italics, if not applicable."; (5) in Form No.....
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....hereas the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223 (2) of the said Act specifying that an amount of Rs. ____________ is to be recovered from the defaulter;": (iii) in the existing second paragraph, for the word "and____________", the word and symbol "and @_________" shall be substituted; (iv) the following shall be inserted at the end, namely :-- "@Score out whichever paragraph is not applicable. *Fill in the name of the defaulter and where the movable property is included in the defaulter's property by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, fill in the name of the person referred to in that Explanation."; (7) in Form No. I.T.C.P. 7,- (i) in the first paragraph, before the word "Whereas", the symbol "@" shall be inserted; (ii) after the first paragraph as so amended, the following paragraph shall be inserted, namely: -- Whereas___________(defaulter) has not paid the arrears amounting to Rs.____________ payable by him in respect of certificate No._________ dated.__________ forwarded by t....
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....hall be inserted, namely :- "@ to the Tax Recovery Officer,_____________ a certified copy of which has been forwarded by the said Tax Recovery Officer to the undersigned under section 223(2) of the Income- tax Act, 1961"; (ii) the following shall be inserted at the end, namely :- "@ Score out portion in italics, if not applicable."; (10) in Form No. I.T.C.P. 10,- (i) in the first paragraph,- (a) after the words "commencing immediately after the said date", the following shall be inserted, namely; - "@ and the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the Income-tax Act, 1961 specifying that an amount of Rs.______________ is to be recovered by the undersigned from the defaulter;"; (b) after the words "other property", the following shall be inserted, namely: - "@, which is included in the defaulter's property by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961,"; (ii) the following shall be inserted at the end, namely: - "@ Score out portion in italics, if not applica....
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....ords "property of the defaulter above-named", the following shall be inserted, namely :- "*property which is included in the property of the defaulter by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961; (iv) in the eighth paragraph, -- (a) conditions (ii) to (vi) shall be renumbered respectively as conditions (iii) to (vii), and before condition (iii) as so renumbered, the following condition shall be inserted, namely :- " ** (ii) The reserve price below which the property shall not be sold is Rs.____________"; (b) for condition (iv) as so renumbered. the following condition shall be substituted, namely :-- "(iv) the highest bidder shall be declared to be the purchaser of any lot provided always that he is legally qualified to bid and provided further that @the amount bid by him is not less than the reserve price @it shall be in the discretion of the undersigned to decline acceptance of the highest bid when the price offered appears so clearly inadequate as to make it inadvisable to do so."; (v) the following shall be inserted at the end, namely :- + @Score out whichever ....
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....___________ dated_____________ forwarded by the Income-tax Officer, to the Tax Recovery Officer____________ and the interest payable under section 220(2) of the Income-tax Act. 1961 for the period commencing immediately after the said date; and whereas the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223 (2) of the said Act specifying that an amount of Rs ______________ is to be recovered from *you/the defaulter;"; (ii) in the existing second paragraph, after the words "the undermentioned property", the following shall be inserted namely: - "*which is included in the property of the defaulter by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961"; (iii) the following shall be inserted at the end, namely: - "@Score out whichever paragraph is not applicable. "Score out portion in italics, if not applicable"; (17) in Form No. I.T.C.P. 17,- (i) in the heading, the words "to defaulter" shall be omitted; (ii) in the first paragraph, (a) before the word "Whereas", the symbol "@" shall be inserted; (b)....
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....________ *to the Tax Recovery Officer____________, a certified copy of which had been sent by the said Tax Recovery Officer to the undersigned under section 223 (2) of the said Act,"; (ii) the following shall be inserted at the end, namely :- "*Score out portion in italics, if not applicable."; (20) in Form No. I.T.C.P. 20, -- (i) for the words "undermentioned immovable property in execution of certificate No._________ dated__________ forwarded by the Income-tax Officer___________ ", the following shall be substituted, namely :-- "undermentioned immovable property *which is included in the property of____________ (defaulter) by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, in execution of certificate No.___________ dated________ forwarded by the Income-tax Officer___________ *to the Tax Recovery Officer____________, a certified copy of which had been sent by the said Tax Recovery Officer to the undersigned under section 223 (2) of the said Act,"; (ii) the following shall be inserted at the end, namely :- "*Score out portion in italics, if not applicable"; (21) in Form ....
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....xplanation to sub-section (1) of section 222 of the Income-tax Act, 1961"; (iv) in the third paragraph, for the words "the above-said___________" the following shall be substituted. namely :-- "the above said______________*"; (v) the following shall be inserted at the end, namely :- "*Fill-in the name of the defaulter and where the business is included in the defaulter's property by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, fill-in the name of the person referred to in that Explanation". " ** Score out portion in italics, if not applicable."; (23) in Form No. I. T. C. P. 23, -- (i) after the words "the Income-tax Officer___________ ", the following shall be inserted, namely :- "@to the Tax Recovery Officer,__________ certified copy of which has been forwarded by the said Tax Recovery Officer to the Tax Recovery Officer,_________ under section 223(2) of the Income-tax Act, 1961,"; (ii) the following shall be inserted at the end, namely: - "@Score out portion in italics, if not applicable"; (24) in Form No I. T. C. P. 24 .- (i)....
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.... (i) in the first paragraph, before the word "Whereas", the symbol "@" shall be inserted; (ii) after the first paragraph as so amended, the following paragraph shall be inserted, namely; - "@ Whereas ___________ has been brought before the undersigned under a warrant in execution of certificate No________ dated___________ forwarded by the Income-tax Officer, ___________ to the Tax recovery Officer, ___________ for recovery of arrears from him, a. certified copy of which has been forwarded to the undersigned under section 223(2) of the Income-tax Act, 1961, specifying that an amount of Rs.______________ is to be recovered from him"; (iii) in the second paragraph, for the words "Certificate amount", the following shall be substituted, namely :-- "*Certificate amount/specified amount"; (iv) the following shall be inserted at the end, namely :-- "@ Score out whichever paragraph is not applicable. *Delete inappropriate words."; (28) in Form No, I. T. C. P. 29,- (i) in the first paragraph, before the word "Whereas", the symbol "@" shall be inserted; (ii) after the first paragraph as so amended, th....