Rule 225: Procedure for recovery of tax for the purposes of sections 413 and 475.
Is rule specific proceedings ke dauran follow karne wali systematic process define karta hai. Income-tax Act ke provisions ke under yeh steps mandatory hain.
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Rule 225 - Procedure for recovery of tax for the purposes of sections 413 and 475.
225. Procedure for recovery of tax for the purposes of sections 413 and 475. (1) Definitions: In this rule, unless the context otherwise requires,— (a) "certificate", except in sub-rules (7), (44), (65) and (66)(b), means the certificate drawn up by the Tax Recovery Officer under section 413 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
(b) decision of the Tax Recovery Officer as to what property is so entitled to exemption shall be conclusive. (11) Investigation by Tax Recovery Officer: (a) Where any claim is preferred to, or any objection is made to, the attachment or sale of, any property in execution of a certificate, on the ground that such property is not liable to such attachment or sale, the Tax Recovery Officer shall proceed to investigate the claim or objection, but no such investigation shall be made where the Tax Re
(21) Warrant and service of copy of warrant: Except as otherwise provided in this rule, when any movable property is to be attached, the officer shall be furnished by the Tax Recovery Officer (or other officer empowered by him in that behalf), a warrant in writing and signed with his name specifying the name of the defaulter and the amount to be realised and the officer shall cause a copy of the warrant to be served on the defaulter. (22) Attachment: If, after service of the copy of the warrant,
(29) Salary of Government servants: Attachment of the salary or allowances of servants of the Government or a local authority may be made in the manner provided, in rule 48 of Order 21 of the First Schedule to the Code of Civil Procedure, 1908 (5 of 1908), and the provisions of the said rule shall, for the purposes of this rule, apply subject to such modifications, as may be necessary. (30) Attachment of negotiable instrument: Where the property is a negotiable instrument not deposited in a cour
(a) Where the property to be sold is a growing crop and the crop from its nature admits of being stored but has not yet been stored, the day of the sale shall be so fixed as to admit of the crop being made ready for storing before the arrival of such day, and the sale shall not be held until the crop has been cut or gathered and is ready for storing; and (b) where the crop from its nature does not admit of being stored, or can be sold to a greater advantage in an unripe stage, such as, green whe
(a) On every sale of immovable property, the person declared to be the purchaser shall pay, immediately after such declaration, a deposit of 25% on the amount of his purchase money, to the officer conducting the sale; and, in default of such deposit, the property shall forthwith be resold; and (b) the full amount of purchase money payable shall be paid by the purchaser to the Tax Recovery Officer on or before the fifteenth day from the date of the sale of the property. (58) Procedure in default
(a) Without prejudice to the provisions contained in this rule, an Assessing Officer, duly authorised by the Chief Commissioner of Income-tax or Commissioner of Income-tax in this behalf, may accept in satisfaction of the whole or any part of the amount due from the defaulter the property, the sale of which has been postponed for the reason mentioned in sub-rule (59)(a), at such price as may be agreed upon between the Assessing Officer and the defaulter; (b) where any property is accepted under
(d) every person arrested in pursuance of a warrant of arrest under this rule shall be brought before the Tax Recovery Officer issuing the warrant as soon as practicable and in any event, within twenty-four hours of his arrest (exclusive of the time required for the journey), but if the defaulter pays the amount entered in the warrant of arrest as due and the costs of the arrest to the officer arresting him, such officer shall at once release him; and (e) for the purposes of this sub-rule, where
(87) Procedure on death of defaulter: If at any time, after the certificate is drawn up by the Tax Recovery Officer, the defaulter dies, the proceedings in this rule (except arrest and detention) may be continued against the legal representative of the defaulter, and the provisions of this rule shall apply, as if the legal representative were the defaulter. (88) Appeals: (a) An appeal from any original order passed by the Tax Recovery Officer under this rule, not being an order which is conclusi
Tax recovery officer to exercise or perform certain powers and functions of an Assessing Officer under section 413.
Rule breakdown
225. Procedure for recovery of tax for the purposes of sections 413 and 475. (1) Definitions: In this rule, unless the context otherwise requires,— (a) "certificate", except in sub-rules (7), (44), (65) and (66)(b), means the certificate drawn up by the Tax Recovery Officer under section 413 in resp
(b) decision of the Tax Recovery Officer as to what property is so entitled to exemption shall be conclusive. (11) Investigation by Tax Recovery Officer: (a) Where any claim is preferred to, or any objection is made to, the attachment or sale of, any property in execution of a certificate, on the gr
(21) Warrant and service of copy of warrant: Except as otherwise provided in this rule, when any movable property is to be attached, the officer shall be furnished by the Tax Recovery Officer (or other officer empowered by him in that behalf), a warrant in writing and signed with his name specifying
(29) Salary of Government servants: Attachment of the salary or allowances of servants of the Government or a local authority may be made in the manner provided, in rule 48 of Order 21 of the First Schedule to the Code of Civil Procedure, 1908 (5 of 1908), and the provisions of the said rule shall,
(a) Where the property to be sold is a growing crop and the crop from its nature admits of being stored but has not yet been stored, the day of the sale shall be so fixed as to admit of the crop being made ready for storing before the arrival of such day, and the sale shall not be held until the cro
(a) On every sale of immovable property, the person declared to be the purchaser shall pay, immediately after such declaration, a deposit of 25% on the amount of his purchase money, to the officer conducting the sale; and, in default of such deposit, the property shall forthwith be resold; and (b) t
(a) Without prejudice to the provisions contained in this rule, an Assessing Officer, duly authorised by the Chief Commissioner of Income-tax or Commissioner of Income-tax in this behalf, may accept in satisfaction of the whole or any part of the amount due from the defaulter the property, the sale
(d) every person arrested in pursuance of a warrant of arrest under this rule shall be brought before the Tax Recovery Officer issuing the warrant as soon as practicable and in any event, within twenty-four hours of his arrest (exclusive of the time required for the journey), but if the defaulter pa
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
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Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
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- Accurate filing ke liye expert guidance zaroori hai
Compliance Essentials
Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.
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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.