Extension of attachment-sale time limit expands permissible sale window after an order creating a conclusive tax demand. The Central Government amends rule 68B of Schedule II to extend the time limit for sale of attached immovable property, specifying a longer period measured from the end of the financial year in which the order giving rise to a demand becomes conclusive under the conclusive-order mechanism or final under the appellate/finality provisions, and thereby updates the temporal window for recovery by sale.