Rule 224

Form of statement under section 413 or section 414

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A statement under section 413 or section 414 shall be drawn up by the Tax Recovery Officer in Form No. 153.

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Source: Income-tax Rules, 2026, notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. For reference only – please verify with the official Gazette.