Section 86 - Amendment of section 222 - Direct Tax Laws (Amendment) Act, 1987

86. Amendment of section 222. In section 222 of the Income-tax Act,- (a) in sub-section (1), for the portion beginning with the words When an assessee is in default and ending with the words in accordance with the rules laid down in the Second Schedule- , the following shall be substituted, namely :- When an assessee is in default or is deemed to be in default in making a payment of tax, the Tax Recovery Officer may draw up under his signature a statement in the prescribed form specifying the amount of arrears due from the assessee (such statement being hereafter in this Chapter and in the Second Schedule referred to as certificate ) and shall proceed to recover from such assessee the amount specified in the certificate by one or more of the modes mentioned below, in accordance with the rules laid down in the Second Schedule - ; (b) for sub-section (2), the following sub-section shall be substituted, namely :- (2) The Tax Recovery Officer may take action under sub- section (1), notwithstanding that proceedings for recovery of the arrears by any other mode have been taken. .