TaxTMI 
TaxTMI 
Income-tax (Certificate Proceedings) (Second Amendment) Rules, 1990
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....ules, 1990. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax (Certificate Proceedings) Rules, 1962 (i) Rules 5 and 7 shall be omitted; (ii) For rule 6 the following rule shall be substituted, namely :- "6. Tax Recovery Officers referred to clause (44) of section 2 shall exercise jurisdiction in respect of such areas as the Board may direct." (iii) For rule 8, the following rule shall be substituted, namely :- "8. Where any proceeding for execution of a certificate pending before a Tax Recovery Officer stands transferred or is transferred to any other Tax Recovery Officer, the Tax Recovery Officer to whom the proceeding stands tr....
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....icer'' shall be substituted. (viii) rule 13 shall be omitted; (ix) in clause (b) of sub-rule (3) of rule 36, for the words "Income-tax Officer has forwarded" the words "Tax Recovery Officer had drawn up" shall be substituted. (x) in sub-rule (1) of rule 54 for the words "Income-tax Officer", the words "Tax Recovery Officer" shall be substituted. (xi) in Part VIIIA for the heading "Appeals to Tax Recovery Commissioners", the heading "Appeals to a Chief Commissioner or Commissioner" shall be substituted ; (xii) in rule 55A, in sub-rule (1), the words, brackets and letter "Clause (C) of" shall be omitted. (xiii) in rules 55B, 59 and sub-rule (1) of rule 62, for the words "Tax Recove....
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..... In addition to the sums aforesaid, you will also be liable for,- (a) such interest as in payable in accordance with sub-section (2) of section 220 of the said Act for the period commencing immediately after the Issue of this notice, (b) all costs, charges, and expenses incurred in respect of the services of this notice and of warrants and other processes and all other proceedings taken for realising the arrears. Tax Recovery Officer _________________ Seal *Score out whichever paragraph is not applicable. (Please see overleaf) Details of amount in arrears Rupees Regular Advance Provisional Assessment Year 1. Income-tax 2. Surcharge ....
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....all be substituted (c) in the second paragraph of these Forms words "for the period commencing immediately after the said date" shall be omitted; (d) in Form No. I.T.C.P, 9, for the words "forwarded by the Income-tax Officer__________ *to the", the words "drawn up by the under signed* the" shall be substituted; (e) in Forms No. I.T.C.P. 10, I.T.C.P. 11, and I.T.C.P. 12,- (a) for the words "forwarded by the Income-tax Officer", occuring in these three forms, the words "drawn up by the undesigned *forwarded by the Tax Recovery Officer" shall be substituted; (b) the words "for the period commencing Immediately after the said date", occuring in Forms No. l.T.C.P. 10 and I.T.C.P. 11 shall be omitted ;....
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....l Government"; shall be substituted; (i) in Form No. T.T.C.P. 16,- (a) for the words "forwarded by the Income tax Officer" occuring in the First para graph, the words "drawn up by the undersigned", shall be substituted, (b) in second paragraph for the words "forwarded by the Income-tax Officer_____________, to the Tax Recovery Officer", the words "forwarded by the Tax Recovery Officer_____________, to the undersigned" shall be substituted; (c) the words "for the period commencing immediately after the said date" wherever they occur shall be omitted, (j) in Form No. I.T.C.P. 17,- (a) in paragraph 1, for the words "forwarded by the Income-tax Officer," the words "drawn up by the undersigne....
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....for the period commencing immediately after the said date" shall be omitted; (o) in Form No. I.T.C.P. 26,- (a) for the words, "forwarded by the Income-tax Officer,___________ for recovery of arrears from_______ of_______ * to the Tax Recovery Officer", the words "drawn up by the undersigned|*The Tax Recovery Officer for recovery of arrears from________ of________(defaulter) Address) "shall be substituted; (b) for the words "at four percent per annum", the words "at the rate of one and one-half percent per month or part of a month" shall be substituted; (p) in Form No. I.T.C.P. 27,- (a) For the words "forwarded by the Income-tax Officer___________," occuring in the first paragraph, the words "draw....