https://www.taxtmi.com/acts?id=6830 When a defaulter fails to feed attached livestock, the animals may be placed in the custody of the custody officer or, in circumstances referenced in rule 33, placed in a pound maintained by the Government or a local authority; this provision functions as an enforcement measure under the Income tax certificate proceedings framework to preserve and manage attached livestock. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 03 Feb 2026 17:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6830 When a defaulter fails to feed attached livestock, the animals may be placed in the custody of the custody officer or, in circumstances referenced in rule 33, placed in a pound maintained by the Government or a local authority; this provision functions as an enforcement measure under the Income tax certificate proceedings framework to preserve and manage attached livestock. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6830