Chapter III — Tax Management

Section 33 — Tax Recovery Officer by whom recovery of tax dues is to be effected

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 · Preview

(1) The Tax Recovery Officer competent to take action under section 31 shall be the Tax Recovery Officer — (a) within whose jurisdiction — (i) the assessee carries on his business; (ii) the principal…