Recovery Proceedings & Stay of Demand is a Practice book on Income Tax on Conferenza, priced at ₹480 (20% off MRP ₹600). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹480 · 20% off
- Course
- Practice
- Subject
- Income Tax
Recovery Proceedings & Stay of Demand
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
Recovery Proceedings and Stay of Demand under Income Tax Law by Ram Dutt Sharma covers how the Income Tax Department recovers arrears and how an assessee can obtain a stay of demand pending appeal. This 2nd edition is updated as amended by the Finance Act, 2022.
At a glance
| Edition | 2nd edition |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2022 |
| Publisher | Commercial Law Publishers |
What's inside
- Statutory provisions governing recovery proceedings under the Income Tax Act
- Powers of the Tax Recovery Officer and other authorities, with time limits and procedural requirements
- Modes of recovery including attachment, sale of property and garnishee orders
- Rights and obligations of taxpayers during recovery action
- Provisions and procedure for obtaining a stay of demand, with the CBDT conditions and guidelines for grant of stay
- Judicial pronouncements on recovery and stay, and how recovery interacts with appeal and revision provisions
Who should buy this
- Chartered accountants and advocates filing stay applications
- Taxpayers facing attachment or other recovery action on outstanding demand
- Students and officers studying recovery under direct tax law
Publisher's description
This 2nd edition of Recovery Proceedings & Stay of Demand under Income Tax Law, authored by Ram Dutt Sharma, provides a comprehensive and practical guide to the legal framework, procedures, and remedies related to the recovery of outstanding tax dues under the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, it offers detailed coverage of statutory provisions, departmental powers, and taxpayer rights in the context of recovery proceedings and stay applications.
The book explains the mechanisms available to the Income Tax Department for recovering tax arrears and the legal safeguards to prevent undue hardship to taxpayers. It also discusses the remedies available to assessees for obtaining a stay on tax demand pending appeal, supported by case laws, CBDT instructions, and practical compliance tips.
The content covers:
• Statutory provisions governing recovery proceedings under the Income Tax Act
• Powers of the Tax Recovery Officer (TRO) and other authorities
• Modes of recovery – attachment, sale of property, garnishee orders, and others
• Time limits and procedural requirements for initiating recovery
• Rights and obligations of taxpayers during recovery actions
• Provisions and procedures for obtaining a stay on demand
• Conditions and guidelines issued by CBDT for grant of stay
• Judicial pronouncements shaping the law on recovery and stay
• Interaction of recovery proceedings with appeal and revision provisions
• Practical guidance for taxpayers and professionals in handling recovery cases
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and advocates engaged in tax litigation and recovery matters
• Corporate tax teams managing large outstanding tax disputes
• Law and commerce students studying Indian direct tax procedure
• Taxpayers seeking clarity on their rights and remedies in recovery situations
Whether used for compliance, advisory, or litigation strategy, this updated edition serves as an authoritative and practical reference on recovery proceedings and stay of demand under the Income Tax Act, 1961.
Frequently asked questions
What is Recovery Proceedings & Stay of Demand?+
Recovery Proceedings and Stay of Demand under Income Tax Law by Ram Dutt Sharma covers how the Income Tax Department recovers arrears and how an assessee can obtain a stay of demand pending appeal. This 2nd edition is updated as amended by the Finance Act, 2022. At a glance Editi
How much does Recovery Proceedings & Stay of Demand cost?+
Recovery Proceedings & Stay of Demand is available for ₹480 (MRP ₹600) on Conferenza, with fast delivery.
Which exam is Recovery Proceedings & Stay of Demand for?+
Practice — Income Tax.
Is Recovery Proceedings & Stay of Demand good for self-study of Income Tax?+
Recovery Proceedings & Stay of Demand is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Recovery Proceedings & Stay of Demand is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Recovery Proceedings & Stay of Demand available as a free PDF download?+
Recovery Proceedings & Stay of Demand is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.