Rule 224 of the Income-tax Rules, 2026

Where this rule sits

Rule 224 gives effect to Section 413 and Section 414 of the Income-tax Act, 2025. A rule cannot go beyond the section it serves: where the two seem to differ, the section governs.

← Rule 223  ·  Rule 225 →

What this rule does

The rule prescribes the form of the statement under section 413 or section 414. Such a statement shall be drawn up by the Tax Recovery Officer in Form No. 153.

Why it is there

Sections 413 and 414 contemplate a statement but leave its form to be prescribed. Fixing a single form means recovery proceedings begin from a document of known content whichever officer draws it up and whichever of the two sections it is drawn under.

Who it applies to

• A Tax Recovery Officer drawing up a statement under section 413 or section 414
• A defaulter against whom the statement is drawn up

The forms it prescribes

• Form No. 153 — statement drawn up by the Tax Recovery Officer under section 413 or section 414

What this means in practice

The rule settles the form and the officer: the statement is drawn up by the Tax Recovery Officer, and in Form No. 153. It is not something the taxpayer files. When the statement may be drawn up, what it must contain in substance and what follows from it are matters for sections 413 and 414; the rule adds only the form in which the statement is cast.

Where you meet this rule

You meet it in recovery proceedings, where the Form No. 153 statement drawn up by the Tax Recovery Officer is the document the later steps proceed on. Nothing is filed by the taxpayer under this rule.

The words themselves

What people get wrong

• Treating Form No. 153 as something the assessee submits. It is drawn up by the Tax Recovery Officer.
• Expecting the rule to say when the statement may be drawn up. That is governed by sections 413 and 414.
• Assuming a different form applies under one of the two sections. The rule prescribes Form No. 153 for a statement under either.