Recovery by Tax Recovery Officer

Section 415 — - RECOVERY BY TAX RECOVERY OFFICER

Section 415 of the Income-tax Act, 2025 corresponds to s. 222 / Sch II (Income-tax Rules) of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

TRO is empowered to draw up certificate of tax due and recover via Schedule II procedures: (a) attachment and sale of movable property, (b) attachment and sale of immovable property, (c) arrest of defaulter, (d) appointment of receiver.

PRACTITIONER PLANNING NOTES

• Schedule II of 1961 Act preserved within the 2025 framework -- detailed rules of recovery action.
• TRO certificate amount includes principal + interest + penalty + costs.
• Defaulter can apply for instalment (Rule 78) or composition (Rule 79).

CROSS-REFERENCES

• s. 412 (default & demand timeline).
• s. 415 / 416 (TRO recovery).
• s. 220(6) / 416(6) (stay during appeal).