https://www.taxtmi.com/acts?id=47204 Section 22DD authorises the Settlement Commission to provisionally attach any property of an applicant during pending proceedings to protect revenue, using the procedure in the Income-tax Act Second Schedule as applied by section 32; existing provisional attachments under section 34C continue for their original period or, if an order is made after that period, subsection (2) governs the order. Provisional attachments expire after six months but may be extended in writing, subject to a total extension cap of two years. en-us Wed, 08 Jan 2025 11:58:24 +0530 Wed, 08 Jan 2025 11:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47204 Section 22DD authorises the Settlement Commission to provisionally attach any property of an applicant during pending proceedings to protect revenue, using the procedure in the Income-tax Act Second Schedule as applied by section 32; existing provisional attachments under section 34C continue for their original period or, if an order is made after that period, subsection (2) governs the order. Provisional attachments expire after six months but may be extended in writing, subject to a total extension cap of two years. Act-Rules F. Acts / Amendment Acts Wed, 08 Jan 2025 11:58:24 +0530 https://www.taxtmi.com/acts?id=47204