Home > Income Tax Act 2025 > Section-413Last Updated: Mar 06th 2025
Section-413 seeks to provide for drawing up of a certificate in respect of an assessee in default by the Tax Recovery Officer, specifying the amount of arrears due from the assessee and the recovery thereof. Learn to understand the section-413 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.