| 1 |
Short title, extent, commencement and application. | Read |
| 2 |
Definitions. | Read |
| 3 |
Establishment of Tribunal. | Read |
| 4 |
Composition of Tribunal. | Read |
| 5 |
Qualifications for appointment as Presiding Officer. | Read |
| 6 |
Term of office of Presiding Officer. | Read |
| 6A |
Qualifications, terms and conditions of service of Presiding Officer. | Read |
| 7 |
Staff of Tribunal. | Read |
| 8 |
Establishment of Appellate Tribunal. | Read |
| 9 |
Composition of Appellate Tribunal. | Read |
| 10 |
Qualifications for appointment as Chairperson of the Appellate Tribunal. | Read |
| 11 |
Term of office of Chairperson of Appellate Tribunal. | Read |
| 12 |
Staff of the Appellate Tribunal. | Read |
| 13 |
Salary and allowances and other terms and conditions of service of Presiding Officers. | Read |
| 14 |
Filling up of vacancies. | Read |
| 15 |
Resignation and removal. | Read |
| 15A |
Qualifications, terms and conditions of service of Chairperson. | Read |
| 16 |
Orders constituting Tribunal or an Appellate Tribunal to be final and not to invalidate its proceedings. | Read |
| 17 |
Jurisdiction, powers and authority of Tribunals. | Read |
| 17A |
Power of Chairperson of Appellate Tribunal. | Read |
| 18 |
Bar of jurisdiction. | Read |
| 19 |
Application to the Tribunal. | Read |
| 19A |
Filing of recovery applications, documents and written statements in electronic form. | Read |
| 20 |
Appeal to the Appellate Tribunal. | Read |
| 21 |
Deposit of amount of debt due, on filing appeal. | Read |
| 22 |
Procedure and powers of the Tribunal and the Appellate Tribunal. | Read |
| 22A |
Uniform procedure for conduct of proceedings. | Read |
| 23 |
Right to legal representation and Presenting Officers. | Read |
| 24 |
Limitation. | Read |
| 25 |
Modes of recovery of debts. | Read |
| 26 |
Validity of certificate and amendment thereof. | Read |
| 27 |
Stay of proceedings under certificate and amendment or withdrawal thereof. | Read |
| 28 |
Other modes of recovery. | Read |
| 29 |
Application of certain provisions of Income-tax Act. | Read |
| 30 |
Appeal against the order of Recovery Officer. | Read |
| 30A |
Deposit of amount of debt due for filing appeal against orders of the Recovery Officer. | Read |
| 31 |
Transfer of pending cases. | Read |
| 31A |
Power of Tribunal to issue certificate of recovery in case of decree or order. | Read |
| 31B |
Priority to secured creditors. | Read |
| 32 |
Chairperson, Presiding Officer and staff of Appellate Tribunal and Tribunal to be public servants. | Read |
| 33 |
Protection of action taken in good faith. | Read |
| 34 |
Act to have overriding effect. | Read |
| 35 |
Power to remove difficulties. | Read |
| 36 |
Power to make rules. | Read |
| 37 |
Repeal and saving. | Read |
