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<h1>Notice for Property Acquisition Must Be Publicly Announced Locally as per Rule 48E of Income-tax Rules, 1962</h1> The substance of a notice for the acquisition of immovable property, as per Rule 48E of the Income-tax Rules, 1962, must be communicated in the locality where the property is located. This is achieved through a proclamation in the district's language, using traditional methods such as beat of drum or other customary practices, as outlined under Chapter XXA regarding the acquisition of immovable properties.