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of <h1>Income Tax Bill 2025 Clause 415 allows Tax Recovery Officers to stay proceedings and amend certificates during appeals</h1> The Income Tax Bill 2025's Clause 415 addresses stay of tax recovery proceedings and amendment/cancellation of recovery certificates, mirroring Section 225 of the Income-tax Act 1961. The provision empowers Tax Recovery Officers to grant payment time extensions with automatic stay of recovery proceedings. When appellate proceedings reduce tax demands, officers must stay recovery of the reduced portion during pending appeals or amend/cancel certificates upon final orders. The clause balances revenue collection interests with taxpayer rights during disputes, providing procedural protection against premature enforcement while ensuring recovery machinery responds to evolving legal positions through appellate processes.
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