Income Tax Act, 1961
Sch. II Part I Rule 5. INTEREST, COSTS AND CHARGES RECOVERABLE.
There shall be recoverable, in the proceedings in execution of every certificate, –
(a) Such interest upon the amount of tax or penalty or other sum to which the certificate relates as is payable in accordance with sub-section (2)
of section 220, and
(b) All charges incurred in respect of – (i) The service of notice upon the defaulter to pay the arrears, and of warrants and other processes, and
(ii) All other proceedings taken for realising the arrears.