Income Tax Act, 1961
Sch. II Part II Rule 24. AGRICULTURAL PRODUCE.
Where the property to be attached is agricultural produce, the attachment shall be made by affixing a copy of the warrant of attachment –
(a) Where such produce is growing crop – on the land on which such crop has grown, or
(b) where such produce has been cut or gathered – on the threshing floor or place for treading out grain or the like, or fodder-stack, on or in which it is deposited, and another copy on the outer door or on some other conspicuous part of the house in which the defaulter ordinarily resides, or with the leave of the Tax Recovery Officer, on the outer door or on some other conspicuous part of the house in which he carries on business or personally works for gain, or in which he is known to have last resided or carried on business or personally worked for gain. The produce shall, thereupon, be deemed to have passed into the possession of the Tax Recovery Officer.