Certificate proceedings forms govern notices, arrest and detention warrants, and release orders in income tax enforcement procedures.

Forms under the Income tax (Certificate Proceedings) Rules, 1962 specify that Form No. I.T.C.P. 25 is for a notice to show cause against a warrant of arrest, Form No. I.T.C.P. 26 for a warrant of arrest, Form No. I.T.C.P. 27 for a warrant of detention, and Form No. I.T.C.P. 28 for an order of release; forms may be varied as circumstances require.

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