Income-tax Act,1961
Act No : 43
Section :
Recovery of tax payable under provisional assessment.
[233. Recovery of tax payable under provisional assessment.- Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f 1-4-1971.] ---------------------------------------------------------------------- 1 Prior to the omission, section 231, as amended by the Taxation Laws (Amendment) Act, 1984, read as under: "231. Period for commencing recovery proceedings.-Save in accordance with the provisions of section 173 or sub-section (7) of section 220, no proceedings for the recovery of any sum payable under this Act shall be commenced after the expiration of three years from the last day of the financial year in which the demand is made, or, in the case of a person who is deemed to be an assessee in default under any provision of this Act, after the expiration of three years from the last day of the financial year in which the assessee is deemed to be in default. Explanation 1.-The period of three years referred to above shall be reckoned- (i) where an assessee has been treated as not being in default under sub-section (6) of section 220, as long as his appeal is undisposed of, from the last day of the financial year in which the appeal is disposed of: (ii) where recovery proceedings in any case have been stayed by any order of a court, from the last day of the financial year in which the order is withdrawn; falls; (iv) where the sum payable is allowed to be paid by instalments, from the last day of the financial year in which the last of such instalments is due. Explanation 2.-A proceeding for the recovery of any sum shall be deemed to have commenced within the meaning of this section, if some action is taken to recover the whole or any part of the sum within the period hereinbefore referred to." 2 Substituted for "Income-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. ---------------------------------------------------------------------- 1.679
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