The Income-tax Act, 1961 · XXIII — MISCELLANEOUS

Section 28. Share in movable property

In force · As amended up to 2026-08

28. Share in movable property. —Where the property to be attached consists of the share or interest of the defaulter in movable property belonging to him and another as co-owners, the attachment shall be made by a notice to the defaulter prohibiting him from transferring the share or interest or charging it in any way. 28. Pilfer-proof caps for packaging or other fittings of cork, rubber, polyethylene or any other material. 11* * * * *] 1. Ins. by Act 29 of 1977, s. 28 (w.e.f. 1-4-1978). 2. Subs. by Act 16 of 1981, s. 24, for "[ See section 32A and section 80J(4)]" (w.e.f. 1-4-1981). #Section 80CC omitted by Act 33 of 1996, s. 22 (w.e.f. 1-4-1993). 3. Ins. by Act 23 of 1986, s. 39 (w.e.f. 1-4-1987). 4. Subs. by Act 12 of 1990, s. 50 for "and section 80(J)(4)" (w.e.f. 1-4-1990). @ Now Section 80J omitted by Act 33 of 1996, s. 29 (w.e.f. 1-4-1989). $Section 88A omitted by Act 33 of 1996, s. 35 (w.e.f. 1-4-1994). 5. Ins. by Act 11 of 1987, s. 73 (w.e.f. 1-4-1988).

Source: India Code

How this section changed

inserted by Act 5 of 1964, s. 7
In force from 1 Apr 1964
Footnote: 8. Ins. by Act 5 of 1964, s. 7 (w.e.f. 1-4-1964).
inserted by Act 18 of 1992, s. 11
In force from 1 Apr 1993
Footnote: 9. Ins. by Act 18 of 1992, s. 11 (w.e.f. 1-4-1993). Earlier clause (v) was inserted by Act 4 of 1988, s. 9 (w.e.f. 1-4-1989) and later omitted by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989).
inserted by Act 55 of 2005, s. 3
In force from 1 Apr 1998
Footnote: 6. Ins. by Act 55 of 2005, s. 3 (w.e.f. 1-4-1998).
inserted by Act 55 of 2005, s. 3
In force from 1 Apr 2001
Footnote: 7. Ins. by s. 3, ibid . (w.e.f. 1-4-2001).
inserted by Act 20 of 2002, s. 13
In force from 1 Apr 2003
Footnote: 10. Ins. by Act 20 of 2002, s. 13 (w.e.f. 1-4-2003).
inserted by Act 28 of 2016, s. 12
In force from 1 Apr 2017
Footnote: 11. Ins. by Act 28 of 2016, s. 12 (w.e.f. 1-4-2017)