https://www.taxtmi.com/acts?id=50200 Section 281B authorises an Income-tax Officer, with prior written approval of the Commissioner, to provisionally attach an assessee's property during pending assessment or reassessment proceedings to protect the revenue, effecting attachment as per the Second Schedule; such attachment expires after an initial statutory period but may be extended by the Commissioner for reasoned further periods subject to an overall limit. en-us Wed, 05 Mar 2025 15:26:31 +0530 Wed, 05 Mar 2025 15:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50200 Section 281B authorises an Income-tax Officer, with prior written approval of the Commissioner, to provisionally attach an assessee's property during pending assessment or reassessment proceedings to protect the revenue, effecting attachment as per the Second Schedule; such attachment expires after an initial statutory period but may be extended by the Commissioner for reasoned further periods subject to an overall limit. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 15:26:31 +0530 https://www.taxtmi.com/acts?id=50200