Income Tax Act, 1961
Sch. II Part I Rule 12. REMOVAL OF ATTACHMENT ON SATISFACTION OR CANCELLATION OF CERTIFICATE.
Where – (a) The amount due, with costs and all charges and expenses resulting from the attachment of any property or incurred in order to hold a sale, are paid to the Tax Recovery Officer, or
(b) The certificate is cancelled, the attachment shall be deemed to be withdrawn and, in the case of immovable property, the withdrawal shall, if the defaulter so desires, be proclaimed at his expense, and a copy of the proclamation shall be affixed in the manner provided by this Schedule for a proclamation of sale of immovable property.
