Order under section 119 of the Income-tax Act, 1961 for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers - Income Tax - F.No. 275/29/2020-IT(B)

F.No. 275/29/2020-IT(B) Government of lndia Ministry of Finance Department of Revenue ( ) Central Board of Direct Taxes( ) ********* North Block, New Delhi Dated 19 October, 2020 Corrigendum to Order under section 119 of the Income-tax Act, 1961 Subject : Order under section 119 of the Income-tax Act, 1961 for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers- With respect to CBDT s Order under section 119 of the Income-tax Act, 1961 , dated 16 October, 2020 on the above-mentioned subject. In the second sentence of Para 2 of the Order, the reference was made to sub-para A B inadvertently which correctly should have been Para 1, therefore, I am directed to state that Para 2 is modified and may be read as below: 2. With respect to the attachment of movable or immovable property, the extant procedure in the Income-tax Act, Rules, Manuals and guidelines may be followed. TROs should strictly follow provisions of the Second Schedule of the Income-tax Act, 1961 subject to above guidelines mentioned in Para 1 above. Before attachment of movable and immovable property, the AO or TRO shall take prior approval of Pr CIT/Pr. DIT/CIT/DIT concerned. 3. The modified Order after above corrigendum is enclosed herewith and it comes into effect immediately. 4. The Hindi version shall follow. (Mahesh Kumar) Director (IT-Budget), CBDT Tele: 23092641 E.mail: [email protected]