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Schedule Third Schedule: Procedure for distraint by Assessing Officer Or tax recovery officer

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

THE THIRD SCHEDULE

PROCEDURE FOR DISTRAINT BY ASSESSING OFFICER OR TAX RECOVERY OFFICER

[See section 226(5)]

Distraint and sale.

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 the Second Schedule relating to attachment and sale shall, so far as may be, apply in respect of such distraint and sale.

Where this provision sits

ActThe Income-tax Act, 1961
ScheduleThird Schedule
Marginal noteProcedure for distraint by Assessing Officer Or tax recovery officer
JurisdictionCentral
StatusRepealed

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