https://www.taxtmi.com/acts?id=53459 Distraint and sale of movable property by an Assessing Officer or Tax Recovery Officer authorised for the purpose must, as far as may be, be carried out in the same manner as attachment and sale of movable property by actual seizure. The provisions relating to attachment and sale apply, so far as may be, to such distraint and sale, ensuring the same recovery framework governs enforcement against movable assets. en-us Fri, 20 Mar 2026 18:15:17 +0530 Tue, 07 Apr 2026 13:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53459 Distraint and sale of movable property by an Assessing Officer or Tax Recovery Officer authorised for the purpose must, as far as may be, be carried out in the same manner as attachment and sale of movable property by actual seizure. The provisions relating to attachment and sale apply, so far as may be, to such distraint and sale, ensuring the same recovery framework governs enforcement against movable assets. Act-Rules Income Tax Fri, 20 Mar 2026 18:15:17 +0530 https://www.taxtmi.com/acts?id=53459