https://www.taxtmi.com/acts?id=6391 The Settlement Commission may provisionally attach any property of an applicant during proceedings to protect the interests of the revenue, using the procedure in the Second Schedule to the Income-tax Act. A provisional attachment in force immediately before an application continues for the period it would have under the earlier provision, and if the Commission makes an order after that period the statutory time-limit rules apply to it. Such provisional attachments cease after six months from the date of the order, subject to extension by the Commission for reasons recorded in writing. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 11 Sep 2012 16:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6391 The Settlement Commission may provisionally attach any property of an applicant during proceedings to protect the interests of the revenue, using the procedure in the Second Schedule to the Income-tax Act. A provisional attachment in force immediately before an application continues for the period it would have under the earlier provision, and if the Commission makes an order after that period the statutory time-limit rules apply to it. Such provisional attachments cease after six months from the date of the order, subject to extension by the Commission for reasons recorded in writing. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6391