https://www.taxtmi.com/acts?id=39454 The amendment permits provisional attachment under section 281B during pendency of proceedings for imposition of penalty under section 271AAD where the amount or aggregate of amounts of penalty likely to be imposed under that section exceeds the specified threshold, subject to prior approval of the authorities specified in section 281B and exercisable by the Assessing Officer to protect the interest of revenue. en-us Mon, 01 Feb 2021 20:16:13 +0530 Mon, 01 Feb 2021 20:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39454 The amendment permits provisional attachment under section 281B during pendency of proceedings for imposition of penalty under section 271AAD where the amount or aggregate of amounts of penalty likely to be imposed under that section exceeds the specified threshold, subject to prior approval of the authorities specified in section 281B and exercisable by the Assessing Officer to protect the interest of revenue. Act-Rules Bills Mon, 01 Feb 2021 20:16:13 +0530 https://www.taxtmi.com/acts?id=39454