Income-tax (Certificate Proceedings) Rules, 1962

Rule 1	:	Short title and commencement
Rule 2	:	Definitions
Rule 3	:	Forms
Rule 4	:	Tax Recovery Commissioners appointed by the Central Government
Rule 5	:	Jurisdiction of Tax Recovery Commissioners
Rule 55A	:	Form of appeal
Rule 6	:	Jurisdiction of Tax Recovery Officers authorised to function as such by the Central Government
Rule 7	:	Jurisdiction of other Tax Recovery Officers
Rule 8	:	Transfer of proceedings from one Tax Recovery Officer to another
Rule 9	:	Procedure to be followed while sending certificate to another Tax Recovery Officer
Rule 9A	:	Procedure to be followed while sending a certified copy of certificate to another Tax Recovery Officer
Rule 10	:	Procedure to be followed on receipt of a certificate from a Tax Recovery Officer
Rule 11	:	Intimation by the first Tax Recovery Officer
Rule 12	:	Intimation by the other Tax Recovery Officer
Rule 13	:	Intimation by the Income-tax Officer
Rule 14	:	Form of notice of demand
Rule 15	:	Continuance of attachment subject to claim of encumbrancer
Rule 16	:	Proclamation of sale
Rule 17	:	Sale to be held by whom and his remuneration
Rule 18	:	Reserve price
Rule 19	:	Report of sale
Rule 20	:	Sale proceeds not to be disbursed till sale confirmed
Rule 21	:	Registration of sale
Rule 22	:	Forms
Rule 23	:	Property to which rules apply
Rule 24	:	Custody at place of attachment
Rule 25	:	Removal and custody of property in other cases
Rule 26	:	Property may be handed over to the defaulter
Rule 27	:	Custody of attached cash, securities, etc.
Rule 28	:	Claim of any person other than the defaulter to the property under attachment
Rule 29	:	Return of property on cancellation or withdrawal of attachment
Rule 30	:	Property may be sold if costs, etc., not paid
Rule 31	:	Feeding and tending of livestock under attachment
Rule 32	:	Removal of livestock
Rule 33	:	Custody of livestock in pound
Rule 34	:	Custody with a person other than custody officer
Rule 35	:	Expenses of custody, maintenance, etc.
Rule 36	:	Delivery of movable property, debts and shares
Rule 37	:	Transfer of negotiable instruments and shares
Rule 38	:	Vesting order in case of other property
Rule 39	:	Delivery of immovable property in occupancy of defaulter
Rule 40	:	Delivery of immovable property in occupancy of tenant
Rule 41	:	Resistance or obstruction to possession of immovable property
Rule 42	:	Resistance or obstruction by defaulter
Rule 43	:	Resistance or obstruction by bona fide claimant
Rule 44	:	Dispossession by purchaser
Rule 45	:	Bona fide claimant to be restored to possession
Rule 46	:	Rules not applicable to transferee lite pendente
Rule 47	:	Right to file a suit
Rule 48	:	Powers of a receiver
Rule 49	:	Remuneration of a receiver
Rule 50	:	Duties of a receiver
Rule 51	:	Enforcement of receiver's duties
Rule 52	:	Form of order of appointment of a receiver
Rule 53	:	Prison in which defaulter may be detained
Rule 54	:	Subsistence allowance
Rule 55	:	Forms
Rule 55B	:	Procedure in appeal
Rule 56	:	Process fees
Rule 57	:	Levy and scale of poundage fees
Rule 58	:	Copying fees
Rule 59	:	Inspection fees
Rule 60	:	Proceedings against legal representative of a deceased defaulter
Rule 61	:	Recovery from surety
Rule 62	:	Appearance before Tax Recovery Officer