Section 226 Other modes of recovery.

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The Tax Publishers 226. Other modes of recovery. [1][(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] (2) If any assessee is in receipt of any income chargeable under the head Salaries, the [2][Assessing] Officer [3][or the Tax Recovery Officer] may require any person paying the same to deduct from any payment subsequent to the date of such requisition any arrears of tax due from such assessee, and such person shall comply with any such requisition and shall pay the sum so deducted to the credit of the Central Government or as the Board directs : Provided that any part of the salary exempt from attachment in execution of a decree of a civil court, under Section 60 of the Code of Civil Procedure, 1908 (5 of 1908) shall be exempt from any requisition made under this sub-section. (3) (i) The [4][Assessing] Officer [5][or Tax Recovery Officer] may, at any time or from time to time, by notice in writing require any person from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee, to pay to the [6][Assessing] Officer [7][or Tax Recovery Officer] either forthwith upon the money becoming due or being held or at or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the assessee in respect of arrears or the whole of the money when it is equal to or less than that amount. (ii) A notice under this sub-section may be issued to any person who holds or may subsequently hold any money for or on account of the assessee jointly with any other person and for the purposes of this sub-section, the shares of the joint holders in such account shall be presumed, until the contrary is proved, to be equal. (iii) A copy of the notice shall be forwarded to the assessee at his last address known to the [8][Assessing] Officer [9][or Tax Recovery Officer] and in the case of a joint account to all the joint holders at their last addresses known to the [10][Assessing] Officer [11][or Tax Recovery Officer]. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

226. Other modes of recovery.

[1][(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]

(2) If any assessee is in receipt of any income chargeable under the head Salaries, the [2][Assessing] Officer [3][or the Tax Recovery Officer] may require any person paying the same to deduct from any payment subsequent to the date of such requisition any arrears of tax due from such assessee, and such person shall comply with any such requisition and shall pay the sum so deducted to the credit of the Central Government or as the Board directs :

Provided that any part of the salary exempt from attachment in execution of a decree of a civil court, under Section 60 of the Code of Civil Procedure, 1908 (5 of 1908) shall be exempt from any requisition made under this sub-section.

(3) (i) The [4][Assessing] Officer [5][or Tax Recovery Officer] may, at any time or from time to time, by notice in writing require any person from whom money is due or may become due to the assessee or any person who holds or may subsequently hold money for or on account of the assessee, to pay to the [6][Assessing] Officer [7][or Tax Recovery Officer] either forthwith upon the money becoming due or being held or at or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the assessee in respect of arrears or the whole of the money when it is equal to or less than that amount.

(ii) A notice under this sub-section may be issued to any person who holds or may subsequently hold any money for or on account of the assessee jointly with any other person and for the purposes of this sub-section, the shares of the joint holders in such account shall be presumed, until the contrary is proved, to be equal.

(iii) A copy of the notice shall be forwarded to the assessee at his last address known to the [8][Assessing] Officer [9][or Tax Recovery Officer] and in the case of a joint account to all the joint holders at their last addresses known to the [10][Assessing] Officer [11][or Tax Recovery Officer].