https://www.taxtmi.com/acts?id=24057 Provisional attachment of property, including bank accounts, may be ordered in writing by the Commissioner after initiation of proceedings under Chapter XII, Chapter XIV or Chapter XV, where necessary to protect the interest of Government revenue. The attachment may cover property of the taxable person or a person specified in section 122(1A) and must be made in the prescribed manner. Every such provisional attachment ceases to have effect after one year from the date of the order. en-us Mon, 27 Mar 2017 17:29:26 +0530 Thu, 25 Jun 2026 18:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24057 Provisional attachment of property, including bank accounts, may be ordered in writing by the Commissioner after initiation of proceedings under Chapter XII, Chapter XIV or Chapter XV, where necessary to protect the interest of Government revenue. The attachment may cover property of the taxable person or a person specified in section 122(1A) and must be made in the prescribed manner. Every such provisional attachment ceases to have effect after one year from the date of the order. Act-Rules GST Mon, 27 Mar 2017 17:29:26 +0530 https://www.taxtmi.com/acts?id=24057