Section 88 - Amendment of section 226 - Direct Tax Laws (Amendment) Act, 1987

88. Amendment of section 226. In section 226 of the Income-tax Act,- (a) for sub-section (1), the following sub-sections shall be substituted, namely :- (1) Where no certificate has been drawn up under section 222, the Assessing Officer may recover the tax by any one or more of the modes provided in this section. (1A) Where a certificate has been drawn up under section 222, the Tax Recovery Officer may, without prejudice to the modes of recovery specified in that section, recover the tax by any one or more of the modes provided in this section. ; (b) in sub-sections (2), (3), (4) and (5), for the words Income- tax Officer , wherever they occur, the words Assessing Officer or Tax Recovery Officer shall be substituted.