Income Tax (Certificate Proceedings) Rules, 1962

Section Title
  1. Short title and commencement
  2. Definitions
  3. Forms
  4. Tax Recovery Commissioners appointed by the Central Government
  5. Jurisdiction of Tax Recovery Commissioners
  6. Jurisdiction of Tax Recovery Officers authorised to function as such by the Central Government
  7. Jurisdiction of other Tax Recovery Officers
  8. Transfer of proceedings from one Tax Recovery Officer to another
  9. Procedure to be followed while sending certificate to another Tax Recovery Officer
  9A. Procedure to be followed while sending a certified copy of certificate to another Tax Recovery Officer
  10. Procedure to be followed on receipt of a certificate from a Tax Recovery Officer
  11. Intimation by the first Tax Recovery Officer
  12. Intimation by the other Tax Recovery Officer
  13. Intimation by the Income-tax Officer
  14. Form of notice of demand
  15. Continuance of attachment subject to claim of encumbrancer
  16. Proclamation of sale
  17. Sale to be held by whom and his remuneration
  18. Reserve price
  19. Report of sale
  20. Sale proceeds not to be disbursed till sale confirmed
  21. Registration of sale
  22. Forms
  23. Property to which rules apply
  25. Removal and custody of property in other cases
  26. Property may be handed over to the defaulter
  27. Custody of attached cash, securities, etc
  28. Claim of any person other than the defaulter to the property under attachment
  29. Return of property on cancellation or withdrawal of attachment
  30. Property may be sold if costs, etc., not paid
  31. Feeding and tending of livestock under attachment
  32. Removal of livestock
  33. Custody of livestock in pound
  34. Custody with a person other than custody officer
  35. Expenses of custody, maintenance, etc
  36. Delivery of movable property, debts and shares
  37. Transfer of negotiable instruments and shares
  38. Vesting order in case of other property
  39. Delivery of immovable property in occupancy of defaulter
  40. Delivery of immovable property in occupancy of tenant
  41. Resistance or obstruction to possession of immovable property
  42. Resistance or obstruction by defaulter
  43. Resistance or obstruction by bona fide claimant
  44. Dispossession by purchaser
  45. Bona fide claimant to be restored to possession
  46. Rules not applicable to transferee lite pendent
  47. Right to file a suit
  48. Powers of a receiver
  49. Remuneration of a receiver
  50. Duties of a receiver
  51. Enforcement of receiver's duties
  52. Form of order of appointment of a receiver
  53. Prison in which defaulter may be detained
  54. Subsistence allowance
  55. Forms
  55A. Form of appeal
  55B. Procedure in appeal
  56. Process fees
  57. Levy and scale of poundage fees
  58. Copying fees
  59. Inspection fees
  60. Proceedings against legal representative of a deceased defaulter
  61. Recovery from surety
  62. Appearance before Tax Recovery Officer

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