Central Government specifies that the time limit of 3 years for sale of attached immovable property under rule 68B of Schedule II to the Income-tax Act, 1961 is to be extended to 4 years from the end of the financial year u/s 119(2)(a)

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..... attached immovable property under rule 68B of Schedule II to the Income-tax Act, 1961 is to be extended to 4 years from the end of the financial year u/s 119(2)(a) NOTIFICATION NO. S.O.164 ( E ) DATED 1-3-1996 In exercise of the powers conferred by clause ( a ) of sub-section (2) of section 119 of the Income-tax Act, 1961 (43 of 1961), read with rule 111B of the Income-tax Rules, 1 .....

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