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231 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]

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Period for commencing recovery proceedings.

231. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]
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Hierarchy
Direct Tax
Income Tax Act
COLLECTION AND RECOVERY OF TAX
231 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
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Added:
Aug 26, 2025
Updated:
Aug 26, 2025
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190 Deduction at source and advance payment
191 Direct payment
192 Salary
192A Payment of accumulated balance due to an employee
193 Interest on securities
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