Section 224

Validity of certificate and cancellation or amendment thereof. Repealed

The Income-tax Act, 1961

  • Act 43 of 1961
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to income-tax and super-tax

All sections
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.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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