The Income-tax Act, 1961 · XXIII — MISCELLANEOUS

Section 48. Attachment

In force · As amended up to 2026-08

PART III ____________________ ATTACHMENT AND SALE OF IMMOVABLE PROPERTY Attachment 48. Attachment. —Attachment of the immovable property of the defaulter shall be made by an order prohibiting the defaulter from transferring or charging the property in any way and prohibiting all persons from taking any benefit under such transfer or charge.

Source: India Code