India - Income Tax Act 2010 - Saarc

S. 223 I.T. ACT, 1961 1.804persons aforesaid; and so far as the movable or immovable property so transferredto his minor child or his son’s minor child is concerned, it shall, even afterthe date of attainment of majority by such minor child or son’s minor child, asthe case may be, continue to be included in the assessee’s movable or immovableproperty for recovering any arrears due from the assessee in respect of anyperiod prior to such date.]11[(2) The Tax Recovery Officer may take action under sub-section (1), notwithstandingthat proceedings for recovery of the arrears by any other mode havebeen taken.]12[Tax Recovery Officer by whom recovery is to be effected.223. (1) The Tax Recovery Officer competent to take action under section 222shall be—(a) the Tax Recovery Officer within whose jurisdiction the assesseecarries on his business or profession or within whose jurisdiction theprincipal place of his business or profession is situate, or(b) the Tax Recovery Officer within whose jurisdiction the assesseeresides or any movable or immovable property of the assessee issituate,the jurisdiction for this purpose being the jurisdiction assigned to the TaxRecovery Officer under the orders or directions issued by the Board, or by theChief Commissioner or Commissioner who is authorised in this behalf by theBoard in pursuance of section 120.(2) Where an assessee has property within the jurisdiction of more than one TaxRecovery Officer and the Tax Recovery Officer by whom the certificate is drawnup—(a) is not able to recover the entire amount by sale of the property,movable or immovable, within his jurisdiction, or(b) is of the opinion that, for the purpose of expediting or securing therecovery of the whole or any part of the amount under this Chapter,it is necessary so to do,he may send the certificate or, where only a part of the amount is to be recovered,a copy of the certificate certified in the prescribed manner 13 and specifying theamount to be recovered to a Tax Recovery Officer within whose jurisdiction theassessee resides or has property and, thereupon, that Tax Recovery Officer shallalso proceed to recover the amount under this Chapter as if the certificate orcopy thereof had been drawn up by him.]11. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to itssubstitution, sub-section (2) was amended by the Direct Tax Laws (Amendment) Act, 1989,w.r.e.f. 1-4-1988.12. Substituted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Prior to itssubstitution, section 223 was amended by the Direct Tax Laws (Amendment) Act, 1989,w.r.e.f. 1-4-1988 and the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.13. See rule 117B and Form No. 57.