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[Cites 0, Cited by 0] [Section 36(3)] [Section 36] [Entire Act]

Union of India - Subsection

Section 36(3)(a) in Income-Tax (Certificate Proceedings) Rules, 1962

(a)Where the property sold is a debt not secured by a negotiable instrument, the delivery thereof to the purchaser shall be made by a written order of the Tax Recovery Officer prohibiting the creditor from receiving the debt or any interest thereon and the debtor from making payment thereof to any person except the purchaser and requiring the debtor to make payment thereof to the purchaser within the time stipulated by the Tax Recovery Officer.