The Income-tax Act, 1961 · XXIII — MISCELLANEOUS

Section 20. Warrant

In force · As amended up to 2026-08

PART II ____________________ ATTACHMENT AND SALE OF MOVABLE PROPERTY Attachment 20. Warrant. —Except as otherwise provided in this Schedule, when any movable property is to be attached, the officer shall be furnished by the Tax Recovery Officer (or other officer empowered by him in that behalf) a warrant in writing and signed with his name specifying the name of the defaulter and the amount to be realised.

Source: India Code