Income Tax Act, 1961
Sch. II Part I Rule 10. PROPERTY EXEMPT FROM ATTACHMENT.
(1) All such property as is by the Code of Civil Procedure, 1908 (5 of 1908), exempted from attachement and sale in execution of a decree of a
civil court shall be exempt from attachment and sale under this Schedule.
(2) The Tax Recovery Officer’s decision as to what property is so entitled to exemption shall be conclusive.
