Other modes of recovery Section 416( New) / Section 226 (Old)

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.... where no Certificate has been Drawn Up Where no certificate has been drawn up under Section 413, the Assessing Officer may recover the tax by adopting one or more of the modes specified in this section. Section 416(2) - Recovery after Issue of Certificate Where a certificate has been drawn up under Section 413, the Tax Recovery Officer may, without prejudice to the recovery proceedings under that section, recover the tax by adopting any one or more of the modes specified in this section. Section 416(3) and (4) - Recovery from Salary Where an assessee is in receipt of income chargeable under the head "Salaries", the Assessing Officer or the Tax Recovery Officer may require the employer to deduct the tax arrears from any subse....

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....ng production or endorsement of documents such as passbooks, deposit receipts or insurance policies. Section 416(5)(f) Any subsequent claim over the property/money covered by the notice is ineffective against the tax demand specified in the notice. Section 416(5)(g) The recipient of the notice may object on oath if the amount is not actually due to the assessee or if no money is held on the assessee's behalf. In such a case, the recipient is not required to make the payment in respect of the disputed amount. Section 416(5)(h) If the objection under clause (g) is subsequently found to contain a materially false statement, the person becomes personally liable, subject to lower of  • The amount that the thir....

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....sioner, the Assessing Officer or the Tax Recovery Officer may recover the tax arrears by distraint and sale of the movable property of the assessee. Comparative Analysis: Section 226 (Income-tax Act, 1961) vs. Section 416 (Income-tax Act, 2025) Particulars Section 226 (Income-tax Act, 1961) Section 416 (Income-tax Act, 2025) Scope Provides alternative modes for recovery of tax arrears in addition to recovery through a Tax Recovery Officer. Provides alternative modes for recovery of tax arrears in addition to recovery through a certificate under Section 413. Recovery from salary Employer may be required to deduct tax arrears from salary subject to protection under Section 60 of the Code of C....