Garnishee notice particulars must be furnished to financial institutions to enable recovery and prompt payment to tax authorities.

Notices under section 226(3) and orders under rule 26(1) must include all available particulars of Annuity Deposit Certificates and other Government securities when served on public financial institutions; if distinguishing numbers are not immediately available, the officer must send existing information with the original notice and supply full additional particulars obtained from records or enquiries within a short specified period thereafter.

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