with reference to the provisions of the Income Tax Act, identify four methods which the Commissioner of Income Tax is empowered to use in order to collect overdue tax from a taxpayer.

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.
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