Reference to the Income-Tax Authority

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... …………. To Tax Recovery Officer ……………………………. ……………………………. Subject: (Recovery of penalty as tax due under the Income-tax Act, 1961(43 of 1961) - Reference under section 39(2) of the Competition Act, 2002. WHEREAS vi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Act, is empowered to make a reference to the concerned Income-tax authority, for recovery of the penalty as 'tax due' under the Income-tax Act, 1961 (43 of 1961) (the Income-tax Act); and WHEREAS, in terms of section 39(2) of the Act, the provisions contained in sections 221 to 227, 228A, 229, 231 and 232 of the Income-tax Act and the Second Schedule to Income-tax Act and any Rules made there .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X