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  • Form 153 – Certificate & Notice of Demand by Tax Recovery Officer (TRO)
Shweta Verma
April 16, 2026

Submitted By: Shweta Verma

Form 153 – Certificate & Notice of Demand by Tax Recovery Officer (TRO)

Form 153 is a statutory Certificate and Notice of Demand issued by the Tax Recovery Officer (TRO) under section 413 or section 414 of the Income-tax Act, 2025. It is issued when tax arrears (including tax, interest, penalty, fine, or any other sum) remain unpaid. The form authorises the TRO to initiate recovery proceedings in accordance with sections 413 to 422 of the Income-tax Act, 2025 and Rule 225 to the said Income-tax Rules, 2026.

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