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of <h1>Income Tax Bill 2025 Clause 416 maintains multiple tax recovery methods including salary deductions and property distraint</h1> The Income Tax Bill 2025's Clause 416 substantially replicates Section 226 of the Income-tax Act 1961, both addressing alternative tax recovery methods. The provision empowers tax authorities to recover arrears through multiple modes: salary deductions, third-party garnishment, court-held funds recovery, and movable property distraint. Key features include pre-certificate recovery powers for assessing officers, post-certificate powers for tax recovery officers, protection for exempt salary portions, comprehensive third-party notice mechanisms with objection procedures, and supervisory approval requirements for property distraint. The Bill maintains existing procedural safeguards while updating cross-references and potentially prescribing detailed rules for implementation procedures.
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