§ 415
Chapter XIX — Collection And Recovery Of Tax
Section 415
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
415. (1) The Tax Recovery Officer may grant time for the payment of any tax and,
till the expiry of such time, shall stay the recovery proceedings for such tax.
(2) Where a certificate has been drawn up and subsequently, the amount of the
outstanding demand is reduced 56 as a result of the order giving rise to the said
demand, being modified in an appeal or other proceeding under this Act, the Tax
Recovery Officer shall—
( a) if the order is the subject-matter of further proceeding under this Act,
stay the recovery of such part of the amount specified in the certificate
as pertains to the said reduction for the period for which the appeal or
other proceeding remains pending; or
( b) if the order which was the subject-matter of such appeal or other pro -
ceeding has become final and conclusive, amend the certificate, or cancel
it.
Other modes of recovery.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.