Rule 153: Where any distraint and sale of movable property are to be effected by any Assessing Officer or Tax
Is rule Income-tax Act ke provisions ke under follow karne wali step-by-step procedure batata hai. Proper compliance is procedure ke through hi possible hai.
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Bare law
Rule 153 - Where any distraint and sale of movable property are to be effected by any Assessing Officer or Tax Recovery Officer authorised for the purpose, such distraint and sale shall be made, as far as may be, in the same manner as attachment and sale of any
153. Where any distraint and sale of movable property are to be effected by any Assessing Officer or Tax Recovery Officer authorised for the purpose, such distraint and sale shall be made, as far as may be, in the same manner as attachment and sale of any movable property attachable by actual seizure, and the provisions of rule 225 relating to attachment and sale shall, so far as may be, apply in respect of such distraint and sale.
Form of information under section 254(1).
Rule breakdown
153. Where any distraint and sale of movable property are to be effected by any Assessing Officer or Tax Recovery Officer authorised for the purpose, such distraint and sale shall be made, as far as may be, in the same manner as attachment and sale of any movable property attachable by actual seizur
Form of information under section 254(1).
Key takeaways
Step-by-Step Process
Isme diye gaye procedural steps ko sequence mein follow karna chahiye.
- Koi bhi step skip nahi karni chahiye
- Documents properly arrange karein
- Timely filing se problems avoid ho jati hain
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
Compliance Essentials
Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.
- Accurate information diye bina application reject ho sakti hai
- Timely compliance se disputes kam ho jati hain
FAQs
Is rule Income-tax Act, 2025 ke under kaise aata hai?
Is rule Income-tax Rules, 2026 ke under framed hai jo Income-tax Act, 2025 ke provisions implement karti hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Is process ko follow karne ke liye kya chahiye?
Rule mein diye gaye procedural steps ko sequence mein follow karna chahiye. Sahi documents aur timely action se proceedings smoothly complete ho jati hain.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.