Income Tax Rules, 2002

CHAPTER-XVIA

RECOVERY OF TAX FROM PERSONS HOLDING MONEY ON BEHALF OF A TAXPAYER

From: 2023-11-01 - To: 0000-00-00 210C. Service and compliance of notice.- (1) The notice referred to in sub-rule (1) of rule 21 OB shall be served on the person in the manner provided in section 218 of the Income Tax Ordinance, 2001. (2) The Commissioner shall also forward a copy of the notice to the defaulter at his last known address, and in case an account or money is held jointly, to all the joint-holders on their last known address. (3) The person shall remit or send the money to the Commissioner through pay order or demand draft or through banking transfer or cheque for payment to the government treasury on the same day the notice is served, or, in case the money is to become due for payment to the defaulter at a…