Other Modes of Recovery [Section 226] AY 2026-27

By | May 8, 2026

Other Modes of Recovery [Section 226]

  • In addition toSection 222, AO/TRO can recover tax by:

o Deduction from salary (Section 226(2))

o Recovery from money in custody of Court (Section 226(4))

o Distraint and sale of movable property (Section 226(5)), if authorised by CCIT/PCIT