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of <h1>Rule 55 Details Forms for Arrest, Detention, and Release in Income-tax Certificate Proceedings Rules 1962.</h1> Rule 55 of the Income-tax (Certificate Proceedings) Rules, 1962, specifies the forms to be used in various procedural contexts. Form I.T.C.P. 25 is for issuing a notice to show cause regarding a potential warrant of arrest under rule 73. Form I.T.C.P. 26 is used for issuing a warrant of arrest under Part V. Form I.T.C.P. 27 is for issuing a warrant of detention under Part V. Form I.T.C.P. 28 is for issuing an order of release under rules 77, 78, or 79. These forms can be adapted as needed based on the case circumstances.
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