Form 153: Certificate under section 413 or 414
Source checked 21 October 2026 · Original author: Finin2min Editorial Desk
Purpose, person and period
Certificate under section 413 or 414.
The Tax Recovery Officer issues Form 153 under sections 413/414 and Rule 225(2); it is an authority recovery document, not a taxpayer’s advance-tax estimate form.
Period gate: This numbered form belongs to the Income-tax Rules, 2026, effective 1 April 2026. The predecessor 57 is a concordance, not permission to change an earlier-year filing into a new-law form. For earlier periods, use the applicable 1961 Act form and saved procedure.
Controlling rule and source pages
Rule 224; Section 413, Section 414. Physical PDF pp 847-849; printed Gazette pp 2379-2381.
Rule 224 — connected rule text
224. Form of statement under section 413 or section 414.— A statement under section 413 or section 414 shall be drawn up by the Tax Recovery Officer in Form No. 153. [PDF PAGE 166] 1698 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Completed field illustration
Fictional data, not for filing. An unissued Tax Recovery Officer certificate model separates the arrear components and the notice’s 15-day payment direction.
| Form field / block | Completed fictional entry |
|---|---|
| Office / taxpayer / PAN / status / contact | MODEL TRO OFFICE / Example Company Ltd / synthetic ZZZCE0000Z / company / 10 Model Road Pune, tax@example.invalid |
| Part B: TY / income-tax / surcharge / additional tax | 2026-27 / regular income-tax Rs 1,00,000 / nil / nil |
| Penalty / interest / fine / section 411(3) interest / other | Nil / Rs 10,000 under assumed valid order / nil / Rs 2,000 to model notice date / nil |
| Row 8 aggregate / certificate branch | Rs 1,12,000 / own-certificate branch only, not a simultaneous section 414 transferred-certificate branch |
| Direction / notice date / service | Pay within 15 days of actual receipt / 1 August 2028, hypothetical / service not actually effected |
| Seal / TRO signature | NOT ISSUED, NO SEAL, NOT SIGNED |
This illustrates the named fields, not every possible schedule. Use the complete official extract for additional applicable fields, annexures and verification. “Not signed” means no professional certification or authority action has occurred.
Reconcile the example
- 1,00,000 + 10,000 + 2,000 = 1,12,000; all nil components remain explicit.
Only a genuine certificate/notice and lawful service create the corresponding recovery steps. Further statutory interest and actual recovery costs may arise; this model assumes component amounts and does not adjudicate their validity.
Prepare, furnish and retain
- Use the form identity and period above, then determine the person who prepares, issues or verifies it from Rule 224. An authority-issued order is not an applicant filing.
- Collect the records that support the actual fields in the example; keep any mandatory schedules and annexures specified in the complete source form.
- Reconcile dates, amounts, units and identifiers to the underlying records. Preserve the applicable rule version and any later correcting notification.
- Where the rule prescribes electronic furnishing, use the current official utility/schema and authorised verification. A local PDF does not produce a portal acknowledgement.
- Retain the submitted version, supporting schedules and actual acknowledgement or issued certificate/order, as applicable. This fictional model supplies none of those evidential outcomes.
Download the correct documents
Official Form 153 source extract Filled sample — fictional field illustration
The official extract preserves source pages; later amendments are supplied with affected forms. Read the April corrigendum where its printed-page corrections apply. The filled field illustration is an educational model and cannot be filed.
Primary sources
Questions readers ask
Does this sample prove approval, filing or a professional conclusion?
No. It completes the named fields using synthetic facts. It has no real signature, DSC, approval or acknowledgement.
Can I use the legacy form number for a current tax-year obligation?
Establish the governing period first. A predecessor number is a cross-reference; earlier-year procedures and current-year forms must be kept distinct.