Section 224: Validity of certificate and cancellation or amendment thereof

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Validity of certificate and cancellation or amendment thereof.

It shall not be open to the assessee to dispute the correctness of any certificate drawn up by the Tax Recovery Officer on any ground whatsoever, but it shall be lawful for the Tax Recovery Officer to cancel the certificate if, for any reason, he thinks it necessary so to do, or to correct any clerical or arithmetical mistake therein.

Where this provision sits

Act	The Income-tax Act, 1961
Section	224
Marginal note	Validity of certificate and cancellation or amendment thereof
Jurisdiction	Central
Status	Repealed
Judgments citing it	2

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