Income Tax Act, 2025
Section 1: Definitions.—In this Schedule, unless the context otherwise requires,—
1. Definitions.—In this Schedule, unless the context otherwise requires,—
2[(a) “certificate”, except in rules 7, 44, 65 and sub-rule (2) of rule 66, means the certificate
drawn up by the Tax Recovery Officer under section 222 in respect of any assessee referred to in that
section;]
(b) “defaulter” means the assessee mentioned in the certificate;
(c) “execution”, in relation to a certificate, means recovery of arrears in pursuance of the
certificate;
(d) “movable property” includes growing crops;
(e) “officer” means a person authorised to make an attachment or sale under this Schedule;
(f) “rule” means a rule contained in this Schedule; and
(g) “share in a corporation” includes stock, debenture-stock, debentures or bonds.
2. Issue of notice.—3[When a certificate has been received by the Tax Recovery Officer from the
4[Assessing Officer]] for the recovery of arrears under this Schedule, the Tax Recovery Officer shall
cause to be served upon the defaulter a notice requiring the defaulter to pay the amount specified in the
certificate within fifteen days from the date of service of the notice and intimating that in default steps
would be taken to realise the amount under this Schedule.
3. When certificate may be executed.—No step in execution of a certificate shall be taken until the
period of fifteen days has elapsed since the date of the service of the notice required by the preceding
rule:
Provided that, if the Tax Recovery Officer is satisfied that the defaulter is likely to conceal, remove or
dispose of the whole or any part of such of his movable property as would be liable to attachment in
execution of a decree of a civil court and that the realisation of the amount of the certificate would in
consequence be delayed or obstructed, he may at any time direct, for reasons to be recorded in writing, an
attachment of the whole or any part of such property:
Provided further that if the defaulter whose property has been so attached furnishes security to the
satisfaction of the Tax Recovery Officer, such attachment shall be cancelled from the date on which such
security is accepted by the Tax Recovery Officer.
“certificate”, except in rules 7, 44, 65 and sub-rule
of rule 66, means the certificate
drawn up by the Tax Recovery Officer under section 222 in respect of any assessee referred to in that
section;]
“defaulter” means the assessee mentioned in the certificate;
“execution”, in relation to a certificate, means recovery of arrears in pursuance of the
certificate;
“movable property” includes growing crops;
“officer” means a person authorised to make an attachment or sale under this Schedule;
“rule” means a rule contained in this Schedule; and
“share in a corporation” includes stock, debenture-stock, debentures or bonds.
2. Issue of notice.—3[When a certificate has been received by the Tax Recovery Officer from the
4[Assessing Officer]] for the recovery of arrears under this Schedule, the Tax Recovery Officer shall
cause to be served upon the defaulter a notice requiring the defaulter to pay the amount specified in the
certificate within fifteen days from the date of service of the notice and intimating that in default steps
would be taken to realise the amount under this Schedule.
3. When certificate may be executed.—No step in execution of a certificate shall be taken until the
period of fifteen days has elapsed since the date of the service of the notice required by the preceding
rule:
Provided that, if the Tax Recovery Officer is satisfied that the defaulter is likely to conceal, remove or
dispose of the whole or any part of such of his movable property as would be liable to attachment in
execution of a decree of a civil court and that the realisation of the amount of the certificate would in
consequence be delayed or obstructed, he may at any time direct, for reasons to be recorded in writing, an
attachment of the whole or any part of such property:
Provided further that if the defaulter whose property has been so attached furnishes security to the
satisfaction of the Tax Recovery Officer, such attachment shall be cancelled from the date on which such
security is accepted by the Tax Recovery Officer.