What is the procedure for the provisional attachment of property specified in the show-cause notice during the pendency of the inquiry?

Provisional attachment for suspected benami property requires prior approval, time-limited inquiry and referral to adjudicating authority.

Provisional attachment may be ordered by the IO only with prior approval of the Approving Authority when the IO believes the property would be alienated; the attachment is time-limited from the end of the month in which the show-cause notice is issued. During this period the IO must complete inquiries, obtain evidence, consider replies, and then either revoke attachment if doubt is dispelled or, if doubt persists, refer the case to the Adjudicating Authority and continue or order attachment until adjudication, with referral to be made within the prescribed short period from the date of attachment.