Section 414 — Tax Recovery Officer by whom recovery is to be effected

(1) For the purposes of section 413, the Tax Recovery Officer shall be—
( a) the Tax Recovery Officer within whose jurisdiction the assessee carries
on his business or profession or has the principal place of his business
or profession; or
98. Clause (c) substituted for clauses (c) and (d) by the Finance Act, 2026, w.e.f. 1-4-2026. Prior
to their substitution, clauses (c) and (d) read as under :
“( c) arrest of the assessee and his detention in prison;
( d) appointing a receiver for the management of movable and immovable properties of
the assessee.”
( b) the Tax Recovery Officer within whose jurisdiction the assessee resides
or any of his movable or immovable property is situated,
the jurisdiction for this purpose being the jurisdiction assigned to the Tax Recovery
Officer under the orders or directions issued by the Board, or by any income-tax
authority not below the rank of Commissioner who is authorised in this behalf by
the Board in pursuance of section 241.
(2) Where an assessee has property within the jurisdiction of more than one Tax
Recovery Officer and the Tax Recovery Officer by whom the certificate is drawn up—
( 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 Part, it is
necessary so to do,
he may send—
( i) the certificate; or
( ii) a copy of the certificate certified in the manner as may be prescribed and
specifying the amount to be recovered, where only a part of the amount
is to be recovered,
to a Tax Recovery Officer referred to in sub-section (1)( b) and, thereupon, such
officer shall also proceed to recover the amount under this Part as if the certificate
or copy thereof had been drawn up by him.