Income-tax Rules, 2026

Rule 224Form of statement under section 413 or section 414

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

A statement under section 413 or section 414 shall be drawn up by the Tax Recovery Officer in Form No. 153.

This rule refers to

§ 413 Certificate by Tax Recovery Officer and validity thereof

§ 414 Tax Recovery Officer by whom recovery is to be effected