Income-tax Act, 1961
213. [Omitted.]. 214. Interest payable by Government. 215. Interest payable by assessee. 216. Interest payable by assessee in case of under-estimate, etc. 217. Interest payable by assessee when no estimate made. 218. When assessee deemed to be in default. 219. Credit for advance tax. D.—Collection and recovery 220. When tax payable and when assessee deemed in default. 221. Penalty payable when tax in default. 222. Certificate to Tax Recovery Officer. 223. Tax Recovery Officer by whom recovery is to be effected. 224. Validity of certificate and cancellation or amendment thereof. 225. Stay of proceedings in pursuance of certificate and amendment or cancellation thereof.