Section 23, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-8Q8]

As at 7 September 2026. In force from 24 July 1965 by S.O. 3515(E) [N11-SE4].

In Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [A10-K1K]. This text from 24 July 1965. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 23, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J-8Q8]. Machine: S1J-8Q8.

23. Power to issue directions.—(1) The Board may, by order in writing, direct any deductor to take such measures in relation to the deduction of tax at source as may be specified in the order, and such person shall comply with the direction within the period specified therein. (2) An order under sub-section (1) shall state the reasons on which it is made and shall be served on the person to whom it is addressed in such manner as may be prescribed.

Defined terms in this text (1)

Board: Section 2, Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 [S1J827] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

Made under this section, or naming it (0)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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