CBDT Removes Arrest And Detention From The Prescribed Tax-Recovery Process Under Rule 225, Shifting The Focus To Attachment Of Property

The Central Board of Direct Taxes has amended Rule 225 of the Income-tax Rules, 2026 to remove arrest and detention as modes of recovering tax arrears, with retrospective effect from April 1, 2026. Notified through the Income-tax (Fourth Amendment) Rules, the change aligns the recovery process with the Finance Act, 2026 and shifts the emphasis to attachment and sale of property, though other recovery mechanisms remain available.

RTI on Ram Mandir Trust | Delhi HC Overturns CIC Order Demanding CBDT to Provide Information on Ram Mandir Trust

On 1st March, The Delhi High Court upheld the CBDT’s right to withhold tax information of the Shri Ram Janmabhoomi Teerth Kshetra Trust under the RTI Act, citing Section 138(1)(b). This decision follows a similar judgment on PM Cares Fund exemptions. An appeal is scheduled for July 10, following the stay granted in January 2023.