Section Second Schedule → Section Schedule XII
Procedure for Recovery of Tax
Quick Answer
Section Second Schedule of the Income Tax Act, 1961 (Procedure for Recovery of Tax) corresponds to Section Schedule XII of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section Second Schedule
In the 1961 statute, Section Second Schedule deals with procedure for recovery of tax. Contains the draconian rules allowing the Tax Recovery Officer (TRO) to attach properties, freeze bank accounts, and arrest defaulters.
Under the Income-tax Act, 2025 (effective 1st April 2026), Section Second Schedule is retained and renumbered as Section Schedule XII of the Income-tax Act, 2025. Mapped to Schedule XII. E-attachment of bank accounts and demat shares made instantaneous without manual banking letters.
The transition impact on Section Second Schedule is assessed as Very High. The ultimate recovery tool for the Income Tax Department.
Sec Second Schedule
Provision Summary
Contains the draconian rules allowing the Tax Recovery Officer (TRO) to attach properties, freeze bank accounts, and arrest defaulters.
Sec Schedule XII
Provision Summary
Mapped to Schedule XII. E-attachment of bank accounts and demat shares made instantaneous without manual banking letters.
Key Changes & Highlights
- Integration with central banking APIs allows TRO to freeze accounts at the click of a button.
Related Sections
Frequently Asked Questions
Which subject does Section Second Schedule of the 1961 Act cover?
Section Second Schedule of the Income Tax Act, 1961 covers procedure for recovery of tax. Contains the draconian rules allowing the Tax Recovery Officer (TRO) to attach properties, freeze bank accounts, and arrest defaulters.
What is the new section number for Section Second Schedule under the Income-tax Act, 2025?
Section Second Schedule of the Income Tax Act, 1961 maps to Section Schedule XII of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Mapped to Schedule XII. E-attachment of bank accounts and demat shares made instantaneous without manual banking letters.
How does the Income-tax Act, 2025 affect Section Second Schedule in practice?
The transition impact for Section Second Schedule is rated Very High. The ultimate recovery tool for the Income Tax Department.
What is new about Section Second Schedule under the Income-tax Act, 2025?
Integration with central banking APIs allows TRO to freeze accounts at the click of a button. These points are specific to Section Second Schedule (Procedure for Recovery of Tax).
Disclaimer: This mapping of Section Second Schedule (Procedure for Recovery of Tax) to Section Schedule XII of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section Second Schedule is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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