https://www.taxtmi.com/acts?id=6812 Where a Tax Recovery Officer, during investigation under rule 11, is satisfied that attached property is subject to a mortgage or charge in favour of a person not in possession, the officer may continue the attachment subject to such mortgage or charge, excluding mortgages or charges referred to in section 281 or rule 16. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Feb 2026 17:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6812 Where a Tax Recovery Officer, during investigation under rule 11, is satisfied that attached property is subject to a mortgage or charge in favour of a person not in possession, the officer may continue the attachment subject to such mortgage or charge, excluding mortgages or charges referred to in section 281 or rule 16. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6812