Insertion of new section 281B

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....81B. After section 281A of the Income-tax Act, the following section shall be inserted, namely: - "281B. Provisional attachment to protect revenue in certain cases.- (1) Where, du....

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....ing to the assessee in the manner provided in the Second Schedule. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of....