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<h1>Time limit for sale of attached immovable property extended; Board may further extend period with reasons recorded.</h1> Amendment lengthens the time limit for sale of immovable property attached for recovery of tax, penalty or other sums by revising rule 68B(1) of the Second Schedule to the Income-tax Act and adds a proviso empowering the Board to extend that period for reasons recorded in writing, subject to a further statutory outer limit.