Insertion of new section 281B

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....tion 281A of the Income-tax Act, the following section shall be inserted, namely: - "281B. Provisional attachment to protect revenue in certain cases.- (1) Where, during the pendency of any proce....

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....ner 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 the order made under sub-section (1)....