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Section 224 – Income Tax Act, 1961

Income Tax Act, 1961





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.



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Income Tax Act, 1961 


Indian Laws – Bare Acts

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