Provisional attachment to protect revenue in certain cases.

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..... tain cases. 83. 1[(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest o .....

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..... der made under sub-section (1). ************ NOTES:- 1. Substituted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 01-01-2022 before it was read as "(1) Where during the pendency of any p .....

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