Amendment of paragraph 83 of the Income Tax Manual so as to make it clear that the phrase ``proceedings for the recovery of any sum payable under this Act`` in Sec.46 of the Act should be interpreted as relating to proceedings taken under that section and that the issue of a notice of demand is not a proceeding for purposes of the section.

Ministry/ Department/ Residency Central Board Of Revenue
Branch Inland Revenue
From Year / Date
(YYYY-MM-DD)
1923
To Year / Date
(YYYY-MM-DD)
1923
Identifier PR_000000649253
File No./Reference No./Sheet No./Folio No. Progs., Nos. 83, 1923
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