https://www.taxtmi.com/acts?id=3510 The Second Schedule to the Income-tax Act, 1961 sets out the procedure for recovery of tax arrears through a certificate executed by the Tax Recovery Officer. It provides for notice to the defaulter, attachment and sale of movable and immovable property, appointment of a receiver, recovery of interest, costs and charges, rules on purchaser's title and disposal of sale proceeds, and a bar on civil court jurisdiction except in cases of fraud. The Schedule also regulates claims and objections, exemptions from attachment, sale confirmation, appeals, review, recovery from sureties, rule-making powers, and the treatment of proceedings after the defaulter's death. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 01 Apr 2026 12:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3510 The Second Schedule to the Income-tax Act, 1961 sets out the procedure for recovery of tax arrears through a certificate executed by the Tax Recovery Officer. It provides for notice to the defaulter, attachment and sale of movable and immovable property, appointment of a receiver, recovery of interest, costs and charges, rules on purchaser's title and disposal of sale proceeds, and a bar on civil court jurisdiction except in cases of fraud. The Schedule also regulates claims and objections, exemptions from attachment, sale confirmation, appeals, review, recovery from sureties, rule-making powers, and the treatment of proceedings after the defaulter's death. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3510