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Income Tax Rules, 2002

Topic Serial # Content Case Law
 

PART-II

 
 

ATTACHMENT AND SALE OF MOVABLE PROPERTY ATTACHMENT

 
136 Person authorized to act, etc
137 Service of copy of warrant
138 Attachment
139 Property in defaulter's possession
140 Debts and shares, etc
141 Share in movable property
142 Attachment of negotiable instrument
143 Attachment of property in custody of public officer
144 Attachment of property in partnership
145 Inventory
146 Attachment not to be excessive
147 Seizure between sunrise and sunset
148 Entry into building by officer, etc
149 Sale
150 Issue of proclamation
151 Proclamation how made
152 Sale after fifteen days
153 Sale to be by auction or by tender
154 Sale by public auction
155 Irregularity not to vitiate sale
156 Negotiable instruments or share in a corporation
157 Order for payment of coin or currency notes to the Commissioner of Income-tax
 

PART-III

 
 

ATTACHMENT AND SALE OF IMMOVABLE PROPERTY ATTACHMENT

 
158 Attachment Case Law
159 Service of notice of attachment
160 Proclamation of attachment
161 Sale and proclamation of sales
162 Contents of proclamation
163 Mode of making proclamation
164 Time of sale
165 Sale to be by auction or by tender
166 Deposit by purchaser and re-sale in default
167 Procedure in default of payment
168 Amount recoverable from purchaser in default
169 Authority to bid
170 Application to set aside sale of immovable property on deposit
171 Application to set aside sale of immovable property on ground of non-service of notice or irregularity
172 Setting aside sale where defaulter has no saleable interest
173 Confirmation of sale
174 Return of purchase money in certain cases
175 Sale certificate
176 Postponement of sale to enable defaulter to raise amount due under notice
177 Fresh proclamation before resale
178 Bid of co-sharer to have preference
 

PART-IV

 
 

APPOINTMENT OF RECEIVER

 
179 Appointment of receiver for business
180 Appointment of receiver for immovable property
181 Power of receivers, etc
182 Withdrawal of management
 

PART-V

 
 

ARREST AND DETENTION OF THE DEFAULTER

 
183 Notice to show cause
184 Hearing
185 Custody pending hearing
186 Order of detention
187 Detention in and release from prison
188 Release
189 Release on ground of illness
190 Entry into dwelling house
191 Prohibition against arrest of woman or minor, etc
 

PART-VI

 
 

MISCELLANEOUS

 
192 Continuance of Notice
193 Procedure on death of defaulter
194 Appeal Case Law
195 Review
196 Recovery from surety
197 Receipt to be given
198 Subsistence allowance
199 The sum under rule 198,
200 Delivery of property in occupancy of defaulter
201 Delivery of property in occupancy of tenant
202 Resistance or obstruction to possession of immovable property
203 Resistance or obstruction by defaulter
204 Resistance or obstruction by bona fide Claimant
205 Dispossession by certificate holder or purchaser
206 Bona fide claimant to be restored to possession
207 Rules not applicable to transferee lite pendente
208 Delivery of movable property, debts and shares
209 Execution of documents and endorsement of negotiable instruments
210 Forms
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