Income Tax Rules, 2002

CHAPTER-XVI

INCOME TAX RECOVERY RULES PART- V ARREST AND DETENTION OF THE DEFAULTER

From: 2023-11-01 - To: 0000-00-00 188. Release.- (1) The Commissioner may order the release of a defaulter who has been arrested in execution of a notice upon being satisfied that he has disclosed the whole of his property and has placed it at the disposal of Commissioner and that he has not committed any act in bad faith. (2) If the…