Section 33: Tax Recovery Officer by whom recovery of tax dues is to be effected

Q: What does Section 33 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) deal with?

Section 33 BMA pertains to "Tax Recovery Officer by whom recovery of tax dues is to be effected". It is part of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, a legislation enacted by the Parliament of India. Section 33 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs tax Recovery Officer by whom recovery of tax dues is to be effected. As verified on 19 May 2026.

Q: Is Section 33 BMA still in force?

Yes, Section 33 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is currently in force across the Republic of India.

Q: What is धारा 33 BMA?

धारा 33 BMA is the Devanagari Hindi reference for Section 33 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Section 33 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs tax Recovery Officer by whom recovery of tax dues is to be effected. As verified on 19 May 2026.

Q: What is Dhara 33 BMA?

Dhara 33 BMA is the Roman Hindi reference for Section 33 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. "Dhara" means "Section" in Hindi. Section 33 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs tax Recovery Officer by whom recovery of tax dues is to be effected. As verified on 19 May 2026.

Q: How to cite Section 33 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Cite as: "Section 33, The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA)" in legal briefs. For academic writing, use the BlueBook format: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, § 33 (India).

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(1)

The Tax Recovery Officer competent to take action under section 31 shall be the Tax Recovery Officer —

(a) within whose jurisdiction —

(b) who has been assigned jurisdiction under section 6.

(2)

The Tax Recovery Officer, referred to in sub-section (1), may send a certificate, in such manner as may be prescribed, specifying the tax arrear to be recovered, to another Tax Recovery Officer within whose jurisdiction the assessee resides or has property, if the first-mentioned Tax Recovery Officer —

(a) is not able to recover the entire amount by sale of the property, movable or immovable, within his jurisdiction; or

(b) is of the opinion that, for the purpose of expediting, or securing, the recovery of the whole, or any part, of the amount under this Chapter, it is necessary to send such certificate.

(3)

The second-mentioned Tax Recovery Officer shall, on receipt of the certificate, assume jurisdiction for recovery of the amount of tax arrear specified therein and proceed to recover the amount in accordance with the provisions of this Chapter.