Rule 222 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 222 of the Income-tax Rules, 2026 overrides rule 179 and puts the notice of demand on a section 407 order into Form No. 151; rule 223 puts the advance tax intimation into Form No. 152, and rule 224 the Tax Recovery Officer's statement into Form No. 153.
Rule 222 — the special notice of demand
The whole of rule 222 is one sentence: irrespective of anything contained in rule 179, the notice of demand under section 289 to be served upon the assessee in pursuance of an order under section 407 shall be in Form No. 151. The 1962 parallel is rule 38.
Rule 179 of the same Rules prescribes the general notice of demand under section 289. Rule 222 opens with irrespective of anything contained in rule 179 — a non obstante clause — and carves out one situation: a demand in pursuance of an order under section 407. For that demand the form is Form No. 151, not the general form. An officer who issues the general form on a section 407 order has used the wrong instrument, and the error is on the face of the notice.
| Demand arises from | Rule | Form |
|---|---|---|
| An order under section 407 | Rule 222 | Form No. 151 |
| Any other order carrying a demand under section 289 | Rule 179 | The form prescribed there |
Rule 223 — the advance tax intimation
Equally short. The intimation which an assessee has to send to the Assessing Officer under section 407(8) shall be in Form No. 152. The 1962 parallel is rule 39.
Read together with rule 222, the pair covers both directions of the same section. Section 407 is the advance tax machinery: sub-section (8) is the assessee's own estimate going to the officer in Form No. 152, and an order made under the section carries a demand coming back to the assessee in Form No. 151. One section, two forms, two rules.
Form No. 152 is easy to overlook because rule 223 does not describe its contents, set a date, or attach a consequence — all of that sits in section 407(8) itself. But it is an intimation the assessee has to send, and it goes to the Assessing Officer. Where a taxpayer's own estimate of current income departs from the officer's, this is the prescribed way of saying so, and doing it on a letter rather than Form No. 152 leaves the estimate unsupported by the rule.
Rule 224 — the Tax Recovery Officer's statement
A statement under section 413 or section 414 shall be drawn up by the Tax Recovery Officer in Form No. 153. The 1962 parallel is rule 117B.
| Element | Provision in rule 224 |
|---|---|
| Who draws it up | The Tax Recovery Officer |
| Under | Section 413 or section 414 |
| Form | Form No. 153 |
Rule 224 is the first of the recovery rules in this part and it sets the pattern for what follows: the Tax Recovery Officer, not the Assessing Officer, is the actor once a certificate stage is reached. Rule 226 then lets that officer exercise a specific Assessing Officer power concurrently, and rule 225 supplies the long recovery procedure for the same two sections.
How the three sit in the scheme
- Rule 222 — the demand form on a section 407 order, displacing rule 179.
- Rule 223 — the assessee's own advance tax intimation under section 407(8).
- Rule 224 — the Tax Recovery Officer's statement once recovery under section 413 or 414 begins.
All three are pure form-prescribing rules. None creates a liability, sets a due date or attaches a penalty; each simply names the instrument the section requires. That is why the practical question they raise is always the same one — which form, on which trigger.
Worked example
| Facts | Form under rule 222, rule 223 or rule 224 |
|---|---|
| Order under section 407 creating a demand | Form No. 151 under rule 222 |
| Officer serves the general demand notice on that order | Wrong form — rule 222 displaces rule 179 |
| Ordinary assessment demand under section 289 | Rule 179's form, not Form No. 151 |
| Assessee's estimate of current income under section 407(8) | Form No. 152 to the Assessing Officer |
| Estimate sent as a covering letter | Not in the prescribed form under rule 223 |
| Recovery certificate stage reached under section 413 | Tax Recovery Officer draws up Form No. 153 |
| Assessing Officer prepares the section 414 statement | Rule 224 assigns it to the Tax Recovery Officer |
Compliance checklist
- Identify whether the demand flows from a section 407 order — that alone decides between rule 222 and rule 179.
- Check the served notice actually bears Form No. 151 where section 407 is the source.
- Send the section 407(8) intimation on Form No. 152, to the Assessing Officer.
- Take the content and timing of that intimation from section 407(8), since rule 223 supplies neither.
- Expect the Tax Recovery Officer, not the Assessing Officer, to draw up the section 413 or 414 statement.
- Verify the statement is on Form No. 153.
- Read rule 222 alongside rule 179 whenever a demand notice is challenged on form.
Common mistakes
- Using the general demand form on a section 407 order.
- Overlooking the non obstante opening of rule 222.
- Sending the advance tax estimate informally rather than on Form No. 152.
- Looking in rule 223 for a due date that only section 407(8) supplies.
- Attributing the Form No. 153 statement to the Assessing Officer.
Which year this governs
The Income-tax Rules, 2026 are made under the Income-tax Act, 2025. The 1962 parallels are rule 38 for rule 222, rule 39 for rule 223 and rule 117B for rule 224, given for tracing only. Verify the current text and form numbers before acting.