Sections 222 and 223 of Income Tax Act 1961: Tax Recovery Certificate and TRO Jurisdiction
Sections 222 and 223 of the Income-tax Act, 1961 dealt with a certificate drawn up by the Tax Recovery Officer for recovery of tax arrears and identified the Tax Recovery Officer competent to carry out that recovery. The Income-tax Act, 2025 came into force on 1 April 2026, so the current law and the savings provisions must now be read together with the earlier 1961 Act.
Section 222 - Certificate to Tax Recovery Officer
Under the Income-tax Act, 1961, section 222 applies when an assessee is in default or is deemed to be in default in making payment of tax. The Tax Recovery Officer may draw up, under his signature, a statement in the prescribed form specifying the arrears due. That statement is referred to as a certificate for the purposes of the relevant recovery provisions and the Second Schedule.
The section authorises recovery of the amount specified in the certificate in accordance with the Second Schedule through one or more statutory recovery modes.
Recovery modes under section 222 of the 1961 Act
- Attachment and sale of the assessee's movable property.
- Attachment and sale of the assessee's immovable property.
- Arrest of the assessee and detention in prison, subject to the applicable statutory procedure.
- Appointment of a receiver for management of the assessee's movable and immovable properties.
The statutory explanation also extends, for specified recovery purposes, to certain property transferred directly or indirectly by the assessee on or after 1 June 1973 to a spouse, minor child, son's wife or son's minor child otherwise than for adequate consideration, subject to the conditions stated in the section.
Section 222(2) further permits the Tax Recovery Officer to act under section 222(1) even where proceedings for recovery of the arrears by another mode have already been taken.
Section 223 - Tax Recovery Officer by whom recovery is to be effected
Section 223 of the Income-tax Act, 1961 determines which Tax Recovery Officer is competent to take action under section 222. Jurisdiction may lie with the Tax Recovery Officer within whose jurisdiction the assessee carries on business or profession, where the principal place of business or profession is situated, where the assessee resides, or where movable or immovable property of the assessee is situated.
The relevant jurisdiction is the jurisdiction assigned under orders or directions issued by the Board or by the authorised Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner in pursuance of section 120.
Property situated in more than one TRO jurisdiction
Where an assessee has property within the jurisdiction of more than one Tax Recovery Officer, section 223(2) permits the Tax Recovery Officer who drew up the certificate to send the certificate, or a certified copy for the amount to be recovered, to another competent Tax Recovery Officer where the statutory conditions are met. This may be done where the entire amount cannot be recovered by sale of property within the first officer's jurisdiction or where transfer is considered necessary to expedite or secure recovery.
The receiving Tax Recovery Officer may then proceed to recover the specified amount as if the certificate or certified copy had been drawn up by that officer.
Current law from 1 April 2026: Sections 413 and 414 of the Income-tax Act, 2025
The Income-tax Act, 2025 came into force on 1 April 2026. For matters governed by the new Act, the subject previously covered by sections 222 and 223 is now principally dealt with by section 413, concerning a certificate by the Tax Recovery Officer and its validity, and section 414, concerning the Tax Recovery Officer by whom recovery is to be effected.
Section 413: Where an assessee is in default or deemed to be in default, the Tax Recovery Officer may draw up the prescribed certificate specifying arrears and proceed with the recovery modes authorised by the current provision and the applicable rules. As amended by the Finance Act, 2026 with effect from 1 April 2026, the listed modes include attachment and sale of movable property, attachment and sale of immovable property, and appointment of a receiver for management of movable and immovable properties.
Section 414: This provision identifies the Tax Recovery Officer having jurisdiction for recovery and provides for recovery where the assessee or the assessee's property falls within more than one Tax Recovery Officer's jurisdiction.
The transition provision in section 536 is important. Among other savings, the repealed 1961 Act continues to apply to proceedings relating to a tax year beginning before 1 April 2026 in the circumstances specified by that section. The correct provision therefore depends on the tax year, the nature of the proceeding and the applicable savings clause.
Practical meaning of a Tax Recovery Officer certificate
A recovery certificate is the statutory foundation used by the Tax Recovery Officer to identify the arrears to be recovered and to invoke the recovery machinery authorised by the applicable income-tax law and rules. It should be distinguished from the underlying assessment or demand proceedings that give rise to the amount in arrears.
For older proceedings saved under the Income-tax Act, 2025, practitioners should examine sections 220 to 232 of the Income-tax Act, 1961 together with the Second Schedule and relevant rules. For proceedings governed by the Income-tax Act, 2025, the corresponding provisions of that Act and the Income-tax Rules, 2026 should be checked.
Last reviewed: 29 September 2026. This page explains the statutory framework and should be read with the applicable Act, rules, notifications and orders for the relevant tax year and proceeding.