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Rule 117C of Income Tax Rules 1962: Tax Recovery Officer to exercise

Rule 117C : Tax Recovery Officer to exercise or perform certain powers and functions of an Assessing Officer
(Part XV : Miscellaneous)

(1) The Chief Commissioner or the Commissioner, by general or special order in writing, may authorise a Tax Recovery Officer to exercise or perform the powers and functions conferred on or assigned to an Assessing Officer under section 154 for rectifying any mistake apparent from record in respect of an order passed by the Assessing Officer consequent to which a sum is payable and the Tax Recovery Officer has drawn a Certificate under section 222 in respect of such sum.

(2) The Tax Recovery Officer shall exercise or perform such powers and functions concurrently with the Assessing Officer.

Extra Notes for Readers:

- Rule 117C was introduced by the Income Tax (11th Amendment) Rules, 2007, w.e.f. 16th Oct. 2007

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.