The Income-tax Act, 1961 · XXIII — MISCELLANEOUS

Section 50. Proclamation of attachment

In force · As amended up to 2026-08

50. Proclamation of attachment. —The order of attachment shall be proclaimed at some place on or adjacent to the property attached by beat of drum or other customary mode, and a copy of the order shall be affixed on a conspicuous part of the property and on the notice board of the office of the Tax Recovery Officer.

Source: India Code