FORM NO. I.T.C.P. 10
[See rule 31 of the Second Schedule to the Income-tax Act, 1961]
Notice of attachment of movable property in the custody of a court or public officer
Office of the Tax Recovery Officer
Dated
To
…………………
Sir,
Whereas [defaulter] has not paid the arrears amounting to Rs. in respect of certificate No dated drawn up by the undersigned/*forwarded by the Tax Recovery Officer, , and the interest payable under section 220(2) of the Income-tax Act, 1961, *and the said Tax Recovery Officer has sent to the undersigned a certified copy of the said certificate under section 223(2) of the Income-tax Act, 1961, specifying that an amount of Rs. is to be recovered by the undersigned from the defaulter; and the undersigned desires to attach sums of moneys or other property, *which is included in the defaulter’s property by virtue of the Explanation to sub-section (1) of section 222 of the Income-tax Act, 1961, now in your custody † ;
I request that you will hold the said money or property and any interest or dividend becoming payable thereon subject to the further order of the undersigned.
Yours faithfully,
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Tax Recovery Officer
Notes :
*Score out portion in italics, if not applicable.
†Here state how the money or property is understood to be in the hands of the court or the public officer addressed, on what account and other available details.