Recovery Proceedings & Stay of Demand (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹385 (20% off MRP ₹480). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹385 · 20% off
- Course
- Practice
- Subject
- Income Tax
Recovery Proceedings & Stay of Demand (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
A guide to how the Income Tax Department recovers outstanding tax dues and how a taxpayer can obtain a stay of demand while an appeal is pending. This 2nd edition is amended by the Finance Act, 2022 and covers both the department's powers and the taxpayer's safeguards.
At a glance
| Edition | 2nd Edition |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2022 |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- Statutory provisions governing recovery proceedings under the Income Tax Act, 1961
- Powers of the Tax Recovery Officer and other authorities, and the modes of recovery: attachment, sale of property, garnishee orders and others
- Time limits and procedural requirements for initiating recovery, plus taxpayer rights and obligations during recovery action
- Procedure for obtaining a stay on demand, and the CBDT conditions and guidelines for granting it
- How recovery proceedings interact with appeal and revision provisions
- Judicial pronouncements, CBDT instructions and practical compliance tips
Who should buy this
- Chartered accountants and tax consultants handling demand and recovery notices
- Advocates and litigators filing stay applications
- Corporate tax teams managing disputed tax arrears
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 (Soft Copy)?+
A guide to how the Income Tax Department recovers outstanding tax dues and how a taxpayer can obtain a stay of demand while an appeal is pending. This 2nd edition is amended by the Finance Act, 2022 and covers both the department's powers and the taxpayer's safeguards. At a glanc
How much does Recovery Proceedings & Stay of Demand (Soft Copy) cost?+
Recovery Proceedings & Stay of Demand (Soft Copy) is available for ₹385 (MRP ₹480) on Conferenza, with fast delivery.
Which exam is Recovery Proceedings & Stay of Demand (Soft Copy) for?+
Practice — Income Tax.
Is Recovery Proceedings & Stay of Demand (Soft Copy) good for self-study of Income Tax?+
Recovery Proceedings & Stay of Demand (Soft Copy) 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 (Soft Copy) 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 (Soft Copy) available as a free PDF download?+
Recovery Proceedings & Stay of Demand (Soft Copy) 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.