A
1 only
B
2 only
C
Both 1 and 2
D
Neither 1 nor 2
Correct answer: (a) 1 only
Explanation
Statement 1 is correct since Rule 225 was amended to eliminate civil arrest from direct tax recovery routes while keeping property attachment powers intact. Statement 2 is incorrect because the amendment was issued by the Central Board of Direct Taxes (CBDT), not the CBIC.
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