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1961Section 224

224. Validity of certificate and cancellation or amendment thereof.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

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.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·