Provisional attachment to protect revenue during settlement proceedings shifts to the Interim Board from 2025. Provision confers power on the Settlement Commission to order provisional attachment of an applicant's property during the pendency of settlement proceedings where necessary to protect the interests of revenue. The attachment is made in the manner specified by rules and ceases when the applicant discharges the sums due to the Central Government and submits evidence of that discharge. From 1 April 2025, the power is exercised by the Interim Board on the same terms.