Income Tax Act, 1961
Sch. II Part II Rule 47. ORDER FOR PAYMENT OF COIN OR CURRENCY NOTES TO THE ASSESSING OFFICER
Where the property attached is current coin or currency notes, the Tax Recovery Officer may, at any time during the continuance of the attachment, direct that such coins or notes shall be credited to the Central Government and the amount so credited shall be dealt with in the manner specified in rule 8.
