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.

GST Summons Can Now Be Video graphed, Lawyers Can Be Present At Safe Distance: Bombay High Court

The Bombay High Court allowed videography of GST summons proceedings and permitted legal counsel to remain present at a visible but non-audible distance during questioning, reinforcing procedural safeguards in tax investigations while hearing a writ petition under Article 226.