Tax Recovery Certificates.

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..... ssees in whose cases the demands have already been paid. This can be avoided by properly verifying the correctness of the arrears from the assessees concerned. The Board desires that before issuing tax recovery certificates, ITO should ascertain the correctness of the arrear position appearing in D C Register by issuing a letter to the concerned assessee giving the particulars of tax arrears, as .....

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..... s, certified amount etc., are not correctly given, names and addresses of legal heirs, wherever necessary, are not furnished etc. etc. In large number of cases these defects occur due to preparing TRCs on the basis of D C Registers without referring to actual case files. To avoid these defects in TRCs, the Board desires that Income-tax Officers should prepare the Tax Recovery Certificates with r .....

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..... y. The Board, therefore, desires that a notification should be issued by the Commissioners immediately u/s 226(5) authorising the ITOs to recover the arrear demands by issue of distraint warrants to the defaulters. 5. This may be brought to the notice of all officers working in your charge for its strict compliance. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax .....

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