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Sch. II Part 2 Rule 39 – Income Tax Act, 1961

Income Tax Act, 1961





(1) Such proclamation shall be made by beat of drum or other customary mode, –


(a) In the case of property attached by actual seizure – (i) in the village in which the property was seized, or, if the property was seized in a town or city, then, in the locality in which it was seized; and


(ii) At such other places as the Tax Recovery Officer may direct;


(b) In the case of property attached otherwise than by actual seizure, in such places, if any, as the Tax Recovery Officer may direct.


(2) A copy of the proclamation shall also be affixed in a conspicuous part of the office of the Tax Recovery Officer.


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Income Tax Act, 1961 


Indian Laws – Bare Acts

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