Section 88 in THE FINANCE ACT, 2021
88. Amendment of section 281B.
In section 281B of the Income-tax Act, in sub-section (1), after
Section 281B in The Income Tax Act, 1961
281B. Provisional attachment to protect revenue in certain cases.
(1) Where, during the pendency of any proceeding
both inclusive), 265, 266, 268, 269, 281, [281B] [Substituted for "287 to 292 (both inclusive)" by Act 20 of 1967, Section
both inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 281, 281B, 282, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive
Second Schedule : Provided that where a provisional attachment made under section 281B is pending immediately before an application is made under section 245C, an order ... period up to which an order made under section 281B would have continued if such application had not been made : Provided further that where
281B, 282, 283, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive), the Second Schedule and the Third Schedule: Provided that references
Chapter XV and sections 237, 240, 245, 280, 280A, 280B, 280D, 281, 281B and 284 of the Income-tax Act shall apply with necessary modifications
Section 75 in Finance (No. 2) Act, 2014
75. Amendment of section 281B.
- In section 281B of the Income-tax Act, in sub-section
General or Director General or Principal Director or Director. [ Similar to Section 281B from The Income Tax Act, 1961 - Also Refer
The Income Tax Act, 1961
UNION OF INDIA
India
The Income Tax Act, 1961
Act