TaxTMI Login
Just a moment...
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All TMI Notes
of of All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tax Recovery Officers gain jurisdiction based on assessee's business location, residence, or property under Clause 414</h1> Clause 414 of the Income Tax Bill, 2025 establishes jurisdiction for Tax Recovery Officers in tax recovery proceedings. The provision designates the appropriate officer based on where the assessee conducts business, resides, or holds property. It enables inter-jurisdictional cooperation when assets are located across multiple jurisdictions, allowing transfer of recovery certificates between officers. The clause mirrors Section 223 of the Income-tax Act, 1961, maintaining procedural continuity while updating administrative references. Recovery officers may transfer cases when unable to recover full amounts locally or when transfer expedites recovery, ensuring efficient tax collection across jurisdictions.
TaxTMI 
TaxTMI 