Section 226 of ITA, 1961 : Section 226: Other Modes Of Recovery

ITA, 1961

JavaScript did not load properly

Some content might be missing or broken. Please try disabling content blockers or use a different browser like Chrome, Safari or Firefox.

Explanation using Example

Imagine a scenario where Mr. Sharma, a software engineer, has unpaid taxes after the assessment of his income tax return. The Assessing Officer (AO) has issued a demand notice to Mr. Sharma for the unpaid taxes, but Mr. Sharma has not settled the dues within the stipulated time.

In order to recover the tax arrears, the AO decides to apply Section 226 of the Income-tax Act, 1961. Since Mr. Sharma receives a regular salary from his employer, ABC Tech Pvt. Ltd., the AO issues a notice to the company unde...

Login to access all pages and read more content.

To disable ads and read rest of the premium content, subscribe to KanoonGPT Pro.

🚀 Special Offer! Enjoy 1 Year of Ad-Free Browsing with any subscription.
KanoonGPT is now faster and smarter, powered by upgraded servers.
Subscribe today and unlock all new features!
Update: Discover how KanoonGPT revolutionizes legal research! Watch our demo video on the homepage to see how you can chat with various legal sections using our innovative hybrid AI search. Enjoy free unlimited AI access for a limited time!
Update: Page bookmarking and open in new tab is now supported! Simply use your browser's bookmark manager to save this page for quick access later.
Update: We're building AI tools for the Indian Law community. Help shape the future by filling out this quick form for a chance to get a free 1-year usage of the requested tool.

Download Digital Bare Acts on mobile or tablet with "Kanoon Library" app

Kanoon Library Android App - Play Store LinkKanoon Library iOS App - App Store Link