Validity of certificate and cancellation or amendment thereof :
Section – 224. 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.
Latest posts by Tina Saha (see all)
- Rule 35: Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax - January 21, 2019
- Rule 34: Rate of exchange of currency, other than INR,for determination of value - January 21, 2019
- Illustration - January 21, 2019