Economy
CBDT Removes Arrest and Detention Provisions From Tax Recovery Rules
The Indian Express59m
THE BRIEF
1
The Central Board of Direct Taxes has removed arrest and detention provisions from tax recovery rules retrospectively from April 1, 2026.
2
The Income-tax (Fourth Amendment) Rules, 2026 bar tax officers from undertaking arrests in cases of tax default to align with the Budget's decriminalisation of minor offences.
3
Tax recovery will continue through the attachment and sale of movable and immovable property rather than personal arrest.