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of <h1>IO may order provisional attachment with approval if property may be alienated; 90-day limit until 30-09-2024, four months thereafter</h1> If the investigating officer (IO) reasonably believes the property in the show-cause notice may be alienated, provisional attachment may be ordered with prior approval of the Approving Authority. Attachment cannot exceed 90 days from the end of the month of the notice (until 30-09-2024); from 01-10-2024 the limit is four months. Within that period the IO must complete inquiries, call for evidence, consider any reply, and decide whether the benami doubt is dispelled. If dispelled, the IO (with approval) revokes attachment and drops proceedings; if not, the IO (with approval) continues or makes attachment and refers the matter to the Adjudicating Authority-within 15 days (until 30-09-2024) or one month thereafter.
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