Section 33 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 in hindi
- (1)The Tax Recovery Officer competent to take action under section 31 shall be the Tax Recovery Officer —
- (a)within whose jurisdiction —
- (i)the assessee carries on his business;
- (ii)the principal place of business of the assessee is situate;
- (iii)the assessee resides; or
- (iv)any movable or immovable property of the assessee is situate; or
- (b)who has been assigned jurisdiction under section 6.
- (a)within whose jurisdiction —
- (2)The Tax Recovery Officer, referred to in sub-section (1), may send a certificate, in such manner as may be prescribed, specifying the tax arrear to be recovered, to another Tax Recovery Officer within whose jurisdiction the assessee resides or has property, if the first-mentioned Tax Recovery Officer —
- (a)is not able to recover the entire amount by sale of the property, movable or immovable, within his jurisdiction; or
- (b)is of the opinion that, for the purpose of expediting, or securing, the recovery of the whole, or any part, of the amount under this Chapter, it is necessary to send such certificate.
- (3)The second-mentioned Tax Recovery Officer shall, on receipt of the certificate, assume jurisdiction for recovery of the amount of tax arrear specified therein and proceed to recover the amount in accordance with the provisions of this Chapter.
Summary
- Specific officers are assigned to collect tax based on where a person lives or where their business is located.
- Jurisdiction can also be based on where any movable or immovable property of the taxpayer is found.
- If a taxpayer has property in a different area, the officer can send the tax certificate to the officer in that new location.
- This transfer of authority happens if the first officer cannot get the full amount or wants to speed up the collection process.
- Once the new officer receives the certificate, they take over the responsibility to get the tax money.
Practical examples
FAQ
1. Which Tax Recovery Officer has the power to act under Section 33 of the Black Money Act, 2015?
Under Section 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, it is the officer where the taxpayer resides, works, has a main office, or has property.
2. Can one officer send my tax case to another under Section 33 of the Black Money Act, 2015?
Yes, Section 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 allows an officer to send a certificate to another officer if they cannot recover the full amount themselves.
3. What is the goal of transferring a certificate between officers under Section 33 of the Black Money Act, 2015?
According to Section 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, transfers are done to expedite or secure the recovery of the tax money.
Test yourself
Q1.Under Section 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, which location does NOT determine which officer is competent to act?
Q2.Under Section 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, what must the second officer do upon receiving a transferred certificate?
Q3.Why would an officer send a certificate to another officer under Section 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
Q4.If a taxpayer has property in four different states, how many Tax Recovery Officers could potentially act under Section 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?