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Recovery Proceedings and Stay of Demand Under Income Tax Law (As Amended by Finance Act, 2022)

Recovery Proceedings and Stay of Demand Under Income Tax Law (As Amended by Finance Act, 2022)

  • ₹600.00

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  • Author(s): Ram Dutt Sharma
  • Publisher: Commercial Law Publishers (India) Pvt Ltd
  • Edition: 2 Ed 2022
  • ISBN 13 9789356030770
  • Approx. Pages 312 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)


The work of the Income Tax Department is not complete until and unless the tax demands which have been raised are collected and duly recovered. Collection and recovery is a subject which is of importance mainly to the Income Tax department rather than to the assessees. Probably due to this, there is almost no publication on this subject from private publishers. Departmental publications have also been very few. But from my own experience while working in the Income Tax Department, I have seen that while legal position is available to a considerable extent from those presently available books, a vast cloud of doubt, confusion and ignorance is looming large in their mind regarding many practical aspects. As a result, on many occasions they have been groping in the dark. This book is intended to fill this void. I have incorporated in this book not only legal provisions of Recovery proceedings & Stay of demand and relevant ones of Income Tax Act, 1961 along with a large number of important case laws and circulars/notifications on those provisions but also some other allied Acts. I have also incorporated the samples of application forms used by assessee as well as the departmental officers for collection & recovery.

Table of Contents
Chapter 1 : Introduction 
Chapter 2 : When Tax Payable and when Assessee Deemad in Default 
Chapter 3 : Interest on Default in Payment of Tax
Chapter 4 : Petition of Assessee to keep the Demand in Abeyance 
Chapter 5 : Assessee shall be Deemed to be in Default 
Chapter 6 : Payment of Tax instalments 
Chapter 7 : Treat the Assessee as not being in Default in Respect of the Amount in
                         Dispute in the Appeal
Chapter 8 : Assessing Officer Shall not Treat the Assessee as in Default 
Chapter 9 : Penalty Payable when Tax in Default
Chapter 10 : Certificate to Tax Recovery Officer
Chapter 11 : Tax Recovery Officer by whom Recovery is to be Effected
Chapter 12 : Validity of Certificate and Cancellation or Amendment thereof
Chapter 13 : Stay of Proceeding in Pursuance of Certificate and Amendment or Concellation thereof
Chapter 14 : Other Modes of Recovery
Chapter 15 : Modes of Recovery Available to Tax Recovery Officer
Chapter 16 : Remedies Against Tro's Action
Chapter 17 : Properties which can be Attached
Chapter 18 : Properties which cannot be Attached
Chapter 19 : Attachment of Salary 
Chapter 20 : Garnishee Proceedings-Recovery from Third Parties
Chapter 21 : Recovery from Money Belonging to Assessee Lying in Court's Custody
Chapter 22 : Issue of Distraint Warrant
Chapter 23 : Recovery through State Government 
Chapter 24 : Priority of Dues of Government
Chapter 25 : Recovery of Income Tax in Pakistan and Pakistan Tax in India
Chapter 26 : Recovery of Tax in Pursuance of Agreements with Foreign Countries
Chapter 27 : Recovery of Penalties, Fine, Interest and Other Sums
Chapter 28 : Recovery of axes - Persons Leaving India - Tax Clearance
Chapter 29 : Faceless Collection and Recovery of Tax
Chapter 30 : Recovery by Suit or under Other Law not Affected
Chapter 31 : Recovery Proceedings after Assessment
Chapter 32 : Liability of Representative Assessee
Chapter 33 : Recovery of Tax from Companies in Liquidation 
Chapter 34 : Liability of Direction of a Private Company in Liquidation
Chapter 35 : Joint and Several Liability of Partners for Tax Payable by Firm
Chapter 36 : Liability of the Official Assignee for Payment of Income-Tax Demand
Chapter 37 : Recovery on the Basis of Protective Assessment
Chapter 38 : Set off Refunds Against Tax Remaining Payable
Chapter 39 : Certain Transfers to be Void 
Chapter 40 : Provisional Attachment to Protective Revenue in Certain Cases
Chapter 41 : Write-off of Arrears of Tax Demand
Chapter 42 : Survey for Recovery of Taxes 
Chapter 43 : Powers of Assessing officer to Grant Stay of Demand
Chapter 44 : Power of Principal Commissioner or Commissioner to Grant Stay of Demand
Chapter 45 : Power of Commissioner of Income-Tax to Grant Stay of Demand
Chapter 46 : Powers of Income-Tax Appellate Tribunal to Grant Stay of Demand
Chapter 47 : Stay of Demand Proceedings before High Court
Chapter 48 : CBDT Circular/Instructions on Stay of Demand
Chapter 49 : Prosecution Proceedings
Chapter 50 : Format to File Application for Stay of Demand

Author Details
Ram Dutt Sharma, got his post-graduation (M.Sc.) from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and presently working as Income Tax Officer in Faridabad. He worked at various stations of North-West Region of Income Tax Department. He has wide experience of all wings of Income Tax Department such as assessment unit, Special Range, TDS Wing, Investigation Wing, Intelligence and Criminal Investigation etc. He has been contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations. He is the author of number of books on direct taxes, namely Computation of income from salary under income tax law with tax planning, Computation of income from house property, Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law, Taxation of Non-Resident Indians under income-tax law etc. which have been highly appreciated by the readers.

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