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<h1>CBDT Guidelines Stress Legal Procedure and Minimal Force in Arresting Tax Defaulters, Require Notice Before Detention.</h1> The Central Board of Direct Taxes issued instructions on the arrest and detention of tax defaulters, emphasizing adherence to legal procedures and minimizing force. Before arresting a defaulter, a notice must be served to allow them to show cause against detention. Excessive force, such as tying hands and feet, is discouraged unless necessary. The Tax Recovery Officer must assess if the defaulter intends to obstruct recovery or abscond. Arrest should involve minimal force, and detention decisions should be made judiciously. Tax Recovery Officers are urged to familiarize themselves with legal requirements to ensure compliance with prescribed procedures.