The Income-tax Act, 1961 · XXIII — MISCELLANEOUS

Section 30. Attachment of negotiable instrument

In force · As amended up to 2026-08

30. Attachment of negotiable instrument. —Where the property is a negotiable instrument not deposited in a court nor in the custody of a public officer, the attachment shall be made by actual seizure, and the instrument shall be brought before the Tax Recovery Officer and held subject to his orders.

Source: India Code