Income Tax Act, 1961
Sch. II Part II Rule 33. INVENTORY.
In the case of attachment of a movable property by actual seizure, the officer shall, after attachment of the property, prepare an inventory of all the property attached, specifying in it the place where it is lodged or kept, and shall forward the same to the Tax Recovery Officer and a copy of the inventory shall be delivered by the officer to the defaulter.
