ITO Section 146D

Recovery of liability outstanding under other laws.

(1) Where any outstanding liability in or under any other statute or law for the time being in force enacted through an Act of Parliament, in respect of any defaulter is –

• (a) treated as Income Tax arrears in that law;
• (b) required to be recovered or collected by Commissioner (Inland Revenue); or
• (c) is referred to Commissioner (Inland Revenue) for the recovery –

the Commissioner (Inland Revenue) shall recover the said liability and deposit the receipts in the designated account specified in that law.]