Section 224, Income-tax Act, 1961 — Validity of certificate and cancellation or amendment thereof

Chapter XVII · Collection and Recovery of Tax

224Validity of certificate and cancellation or amendment thereof.

Section 224 · Chapter XVII · D.—Collection and recovery · page 804 of the Act

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.

Section 224 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.