India - Income Tax Act 2010 - Saarc

1.811 CH. XVII - COLLECTION AND RECOVERY - TAX PAYABLE S. 234deemed to be an assessee in default for such sum, and such sum shall berecoverable from him in the manner provided in this Chapter as if it were anarrear of tax.48(4) The Board may make rules for regulating any matter necessary for, orincidental to, the purpose of carrying out the provisions of this section.Explanation.—For the purposes of this section, the expressions “owner” and“charterer” include any representative, agent or employee empowered by theowner or charterer to allow persons to travel by the ship or aircraft.Restrictions on registration of transfers of immovable property in certain cases.230A. 49 [Omitted by the Finance Act, 2001, w.e.f. 1-6-2001.]Period for commencing recovery proceedings.231. 50 [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]Recovery by suit or under other law not affected.232. The several modes of recovery specified in this Chapter shall not affect inany way—(a) any other law for the time being in force relating to the recovery ofdebts due to Government; or(b) the right of the Government to institute a suit for the recovery of thearrears due from the assessee;and it shall be lawful for the 51 [Assessing] Officer or the Government, as the casemay be, to have recourse to any such law or suit, notwithstanding that the tax dueis being recovered from the assessee by any mode specified in this Chapter.E.—Tax payable under provisional assessmentRecovery of tax payable under provisional assessment.233. [Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.]Tax paid by deduction or advance payment.234. 52 [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]48. See rules 42 and 43 and Form Nos. 30A, 30B, 30C, 31 and 33.49. Prior to its omission, section 230A was inserted by the Direct Taxes (Amendment) Act,1964, w.e.f. 6-10-1964, and later on amended by the Finance (No. 2) Act, 1971, w.e.f.1-10-1971, Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988, Finance Act, 1988,w.e.f. 1-4-1988 and Finance Act, 1995, w.e.f. 1-7-1995.50. Prior to its omission, section 231 was amended by the Taxation Laws (Amendment) Act,1984, w.e.f. 1-10-1984.51. Substituted for “Income-tax” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.52. Prior to its omission, section 234 was amended by the Taxation Laws (Amendment) Act,1970, w.r.e.f. 1-4-1968/w.e.f. 1-4-1971.