Home > Income Tax Act 2025 > Section-416Last Updated: Feb 25th 2025
Section-416 empowers the Assessing Officer with modes of recovery where no certificate is drawn up by the Tax Recovery Officer. Learn to understand the section-416 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
to pay to the Assessing Officer or Tax Recovery Officer—
so much of the money as is sufficient to pay the amount due by the assessee in respect of arrears or the whole of the money when it is equal to or less than that amount;
then nothing contained in that sub-section shall be deemed to require such person to pay any such sum or part thereof;
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.