What is the procedure for the provisional attachment of property specified in the show-cause notice during the pendency of the inquiry?

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....al attachment can be made only with the previous approval of the Approving Authority. The provisional attachment cannot be for more than 90 days from the end of the month in which the show-cause notice is issued. The said period of 90 days cannot be extended. Within the said 90 days period, the following activities are to be completed by IO: a. necessary inquiries and investigations are to be ....

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....mpletes adjudication and passes order under Section 26(3). If not already provisionally attached, IO shall, with prior approval of Approving Authority, pass the order of attachment till Adjudicating Authority completes adjudication and passes order under Section 26(3). In case of (e) above, the case to be referred to Adjudicating Authority within 15 days of the date of the attachment (i.e. within....