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    <title>Provisional attachment under section 281B - THE FINANCE (No. 2) BILL, 2014</title>
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    <description>Provisional attachment under section 281B allows the Assessing Officer, with prior approval, to attach an assessee&#039;s property to protect revenue; the existing proviso permits the Chief Commissioner or Commissioner to extend the six month attachment up to two years. The amendment adds Director General and Director to officials who may grant extensions and provides that the total extension cannot exceed two years or continue until a short period after assessment or reassessment, whichever is later, effective 1 October 2014.</description>
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      <description>Provisional attachment under section 281B allows the Assessing Officer, with prior approval, to attach an assessee&#039;s property to protect revenue; the existing proviso permits the Chief Commissioner or Commissioner to extend the six month attachment up to two years. The amendment adds Director General and Director to officials who may grant extensions and provides that the total extension cannot exceed two years or continue until a short period after assessment or reassessment, whichever is later, effective 1 October 2014.</description>
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