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Rule 117C: Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer

The Income-tax Rules, 1962Central Act · 1962

Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer.

(1) The Chief Commissioner or the Commissioner, by general or special order in writing, may authorise a Tax Recovery Officer to exercise or perform the powers and functions conferred on or assigned to an Assessing Officer under section 154 for rectifying any mistake apparent from record in respect of an order passed by the Assessing Officer consequent to which a sum is payable and the Tax Recovery Officer has drawn a Certificate under section 222 in respect of such sum.

(2) The Tax Recovery Officer shall exercise or perform such powers and functions concurrently with the Assessing Officer.

Where this provision sits

ActThe Income-tax Rules, 1962
Rule117C
Marginal noteTax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
JurisdictionCentral
StatusIn force as published by the source

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