Particulars

When assessee deemed to be in default

Credit for advance tax

When tax payable and when assessee deemed in default

Penalty payable when tax in default

Certificate to Tax Recovery Officer

Tax Recovery Officer by whom recovery is to be effected

Validity of certificate and cancellation or amendment thereof

Stay of proceedings in pursuance of certificate and amendment or cancellation thereof

Other modes of recovery

Recovery through State Government

Recovery of Indian tax in Pakistan and Pakistan tax in India

Recovery of tax in pursuance of agreements with foreign countries

Recovery of penalties, fine, interest and other sums

Tax clearance certificate

Restrictions on registration of transfers of immovable property in certain cases

Period for commencing recovery proceedings

Recovery by suit or under other law not affected