Insertion of new section 22DD

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Full Text of the Document

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....ttlement Commission is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in the manner provided in the Second Schedule to the Income-tax Act as made applicable to this Act by section 32 : Provided that where a provisional attachment made under section 34C is pendi....