https://www.taxtmi.com/article/detailed?id=13958 Provisional attachment under the Act arises when the IO, on recorded reasons, believes a person is a benamidar and issues a show-cause notice; with prior approval of the Approving Authority, the IO may provisionally attach property to prevent alienation, subject to prescribed time limits, procedural formality, obligations to refer the case to the Adjudicating Authority and adjustments to limitation periods where court stays have occurred. en-us Sat, 29 Mar 2025 08:18:54 +0530 Sat, 29 Mar 2025 08:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13958 Provisional attachment under the Act arises when the IO, on recorded reasons, believes a person is a benamidar and issues a show-cause notice; with prior approval of the Approving Authority, the IO may provisionally attach property to prevent alienation, subject to prescribed time limits, procedural formality, obligations to refer the case to the Adjudicating Authority and adjustments to limitation periods where court stays have occurred. Articles Other Topics Sat, 29 Mar 2025 08:18:54 +0530 https://www.taxtmi.com/article/detailed?id=13958