Four methods the Commissioner of Income Tax is empowered to use in collecting overdue tax
- Commissioner of Income Tax can use for the recovery of the tax through a court of law.
- Commissioner of Income Tax can collect the tax through authorized agents under Section 96
- Can collect under Section 102 by distress i.e. can seize property
- Commissioner of Income Tax under Section 103 can attach property of a tax payer as security for unpaid tax.
Share through