Amendment of section 281B

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t, whichever is later shall be inserted; (ii) the second and third proviso shall be omitted. - Clause 70 of the Bill seeks to amend section 281B of the Income-tax Act relating to provisional attachment to protect revenue in certain cases. The exiting provisions of sub-section (1) of the aforesaid section provide that the Assessing Officer, during the pendency of any p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X