Stay of Recovery Proceedings [Section 225] AY 2026-27

By | May 8, 2026

Stay of Recovery Proceedings [Section 225]

  • TRO may grant time for payment; proceedings stayed till expiry of such time.
  • If tax demand is reduced in appeal/other proceedings, recovery of reduced portion shall remain stayed during pendency of further appeals.
  • Once order becomes final, TRO must amend or cancel the certificate accordingly.