https://www.taxtmi.com/article/detailed?id=9735 The Finance Act, 2021 expands provisional attachment under Section 83(1) to permit provisional attachment of any property, including bank accounts, upon initiation of proceedings under Chapters XII, XIV or XV, replacing the prior narrower trigger tied to pendency of specific sections. It also adds persons covered by Section 122(1A) - beneficiaries of specified transactions - as liable to provisional attachment, thereby widening enforcement reach to third party recipients of allegedly evasive transactions. en-us Sat, 03 Apr 2021 08:46:53 +0530 Sat, 03 Apr 2021 08:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9735 The Finance Act, 2021 expands provisional attachment under Section 83(1) to permit provisional attachment of any property, including bank accounts, upon initiation of proceedings under Chapters XII, XIV or XV, replacing the prior narrower trigger tied to pendency of specific sections. It also adds persons covered by Section 122(1A) - beneficiaries of specified transactions - as liable to provisional attachment, thereby widening enforcement reach to third party recipients of allegedly evasive transactions. Articles Goods and Services Tax - GST Sat, 03 Apr 2021 08:46:53 +0530 https://www.taxtmi.com/article/detailed?id=9735