Rule 226 of the Income-tax Rules, 2026

Where this rule sits

Rule 226 gives effect to Section 287 and Section 413 of the Income-tax Act, 2025. A rule cannot go beyond the section it serves: where the two seem to differ, the section governs.

← Rule 225  ·  Rule 227 →

What this rule does

Sub-rule (1) allows the Chief Commissioner of Income-tax or the Commissioner of Income-tax, by general or special order in writing, to authorise a Tax Recovery Officer to exercise or perform the powers and functions conferred on or assigned to an Assessing Officer under section 287 for rectifying any mistake apparent from record, in respect of an order passed by the Assessing Officer as a consequence of which a sum is payable and the Tax Recovery Officer has drawn a certificate under section 413 in respect of that sum.

Sub-rule (2) provides that the Tax Recovery Officer shall exercise or perform such powers and functions concurrently with the Assessing Officer.

Why it is there

Once a certificate has been drawn under section 413 the recovery moves to the Tax Recovery Officer, but the demand he is recovering may contain a mistake apparent from record that only the rectification power under section 287 can correct. Sending the matter back to the Assessing Officer would stall the recovery, so the rule lets the Chief Commissioner or Commissioner arm the Tax Recovery Officer with that power for the very demand he is enforcing.

Who it applies to

• A Tax Recovery Officer who has drawn a certificate under section 413 in respect of a sum payable
• The Chief Commissioner of Income-tax or the Commissioner of Income-tax passing the authorising order
• The Assessing Officer who passed the order out of which the sum is payable
• An assessee against whom a certificate under section 413 has been drawn

What this means in practice

The authorisation is not automatic; it requires a general or special order in writing by the Chief Commissioner or the Commissioner. Its reach is confined: the power is the section 287 power to rectify a mistake apparent from record, and only in respect of an order of the Assessing Officer under which a sum is payable and for which the Tax Recovery Officer has already drawn a certificate under section 413. Sub-rule (2) makes the power concurrent, so the Assessing Officer does not lose it — either officer may rectify, and an assessee may take the mistake to either.

An example

A firm's assessment order carries a demand that includes an amount already paid, and the Tax Recovery Officer has drawn a certificate under section 413 for the whole demand. Where the Commissioner has authorised him by an order in writing under sub-rule (1), the Tax Recovery Officer may himself rectify that mistake apparent from record under section 287 instead of returning the file, and under sub-rule (2) the Assessing Officer retains the same power.

Where you meet this rule

In recovery proceedings after a certificate under section 413 has been drawn, where an application to rectify a mistake apparent from record in the underlying demand may be dealt with by the Tax Recovery Officer as well as the Assessing Officer.

The words themselves

What people get wrong

• Assuming every Tax Recovery Officer has the rectification power. It arises only on a general or special order in writing by the Chief Commissioner of Income-tax or the Commissioner of Income-tax.
• Reading the power as a general power over the assessment. It is confined to rectifying a mistake apparent from record under section 287 in respect of an order under which a sum is payable and for which a certificate under section 413 has been drawn.
• Treating the Assessing Officer as displaced. Sub-rule (2) makes the powers concurrent.