FORM NO. I.T.C.P. 25
[See rule 73 of the Second Schedule to the Income-tax Act, 1961]
Notice to show cause why a warrant of arrest should not be issued
Office of the Tax Recovery Officer,
To
…………….
Whereas you have failed to pay the amount of arrears specified in certificate No………………. dated…………..drawn up by the undersigned/*the Tax Recovery Officer,………………. , a certified copy of which has been forwarded by the said Tax Recovery Officer to the undersigned under section 223(2) of the Income-tax Act, 1961, for recovery of arrears from you and the interest payable under section 220(2) of the Income-tax Act, 1961 and it is proposed to execute the above certificate by arrest and imprisonment of your person;
You are hereby required to appear before the undersigned on the...................………day of………at……..A.M./P.M. and to show cause why you should not be committed to the civil prison in execution of the said certificate.
Given under my hand and seal at…………….this………………..day of
(SEAL) Tax Recovery Officer
*Score out portion in italics, if not applicable.
