Provisional attachment to protect revenue in certain cases

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..... f the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, he may, with the previous approval of the 3[Chief Commissioner or Commission­er], by order in writing, attach provisionally any property belonging to the assessee in the manner provided in the Second Schedule to the Income-tax Act as made applicable to this Act by section 32. 4[Explanation .....

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..... om the date on which such application is made and ending with the date on which an order under sub-section (1) of section 22D is made shall be excluded from the period specified in the preceding proviso.] --------------------- Notes:- 1. Inserted vide Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 2. Substituted vide Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. Before it wa .....

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