https://www.taxtmi.com/acts?id=6823 Rule 26 allows the attaching or custody officer, with prior approval of the Tax Recovery Officer and subject to supervision, to entrust attached property to the defaulter on the defaulter executing a duly stamped bond (sapurdnama) in Form No. I.T.C.P. 23. The Explanation treats certain persons whose property is regarded as the defaulter's under the Explanation to sub-section (1) of section 222 as "defaulter" for this rule and specified related rules. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Feb 2026 10:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6823 Rule 26 allows the attaching or custody officer, with prior approval of the Tax Recovery Officer and subject to supervision, to entrust attached property to the defaulter on the defaulter executing a duly stamped bond (sapurdnama) in Form No. I.T.C.P. 23. The Explanation treats certain persons whose property is regarded as the defaulter's under the Explanation to sub-section (1) of section 222 as "defaulter" for this rule and specified related rules. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6823