Laws / Income Tax Law / 143
143 - Other modes of recovery
143. Other modes of recovery.—
(1) Notwithstanding the issue of a certificate for recovery of tax under section 138 or section 142, the Deputy Commissioner of Taxes may also recover the tax in the manner provided in sub-section (1A) or (2).
(1A) For the purpose of recovery of tax payable by an ass...
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