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<h1>Distraint and sale procedures mirror attachment and sale rules, applying attachment provisions to distraint under Income Tax rules.</h1> Distraint and sale of movable property must, as far as practicable, be effected in the same manner as attachment and sale by actual seizure, and the procedural provisions relating to attachment and sale (including rule 225) apply to distraint and sale to the extent possible when carried out by an authorised Assessing Officer or Tax Recovery Officer.