Certificate by Tax Recovery Officer and validity thereof- Section 413 (New)/ Section 222, 224 (old)

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....ificate specifying the tax arrears payable by an assessee in default and provides for their recovery, including the amendment or cancellation of the certificate and recovery against the assessee's property. Section 413(1) - Certificate for Recovery of Tax Arrears read with Rule 225 Where an assessee is in default or is deemed to be in default in payment of tax, the Tax Recovery Officer may d....

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....lity of Certificate The assessee shall not be entitled to dispute the correctness of the certificate drawn up by the Tax Recovery Officer on any ground. The validity of the certificate cannot, therefore, be challenged during the recovery proceedings. Section 413(4) - Power to Cancel or Correct Certificate The Tax Recovery Officer may- • cancel the certificate, where cons....

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....rative Analysis: Section 222 & Section 224 (Income-tax Act, 1961) vs. Section 413 (Income-tax Act, 2025) Particulars Section 222 & Section 224 (Income-tax Act, 1961) Section 413 (Income-tax Act, 2025) Scope Provides for recovery of tax arrears through a certificate issued by the Tax Recovery Officer. Provides for recovery of tax arrears through a certificate iss....

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....ss of the certificate during recovery proceedings. Assessee cannot dispute the correctness of the certificate during recovery proceedings. Power to cancel or rectify certificate Tax Recovery Officer may cancel the certificate or rectify clerical or arithmetical mistakes. Tax Recovery Officer may cancel the certificate or rectify clerical or arithmetical mistakes. Prop....