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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 ... income which has escaped assessment [or for imposition of penalty under section 271AAD where the amount or aggregate of amounts of penalty likely

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 ... under this sub-section shall continue such provisional attachment up to the period up to which an order made under section 281B would have continued

Section 75 in Finance (No. 2) Act, 2014 75. Amendment of section 281B. - In section 281B of the Income-tax Act, in sub-section

assessee fails to renew the guarantee referred to in sub-section (4) or (5), or fails to furnish a new guarantee from a scheduled bank ... General or Director General or Principal Director or Director. [ Similar to Section 281B from The Income Tax Act, 1961 - Also Refer

section 74] :- [2(44)] [Sub for the figure and bracket "2(44)" by the Act 32 of 1971, section ... 281B] [Substituted for "287 to 292 (both inclusive)" by Act 20 of 1967, Section 36(b)] , 282, 284, [287, 288, 288A, 288B

section (1) of section 90, clauses (c) and (d) of sub-section (1) of section 90A, sections 119, 133, 134, 135, 138, Chapter ... sections 237, 240, 245, 280, 280A, 280B, 280D, 281, 281B and 284 of the Income-tax Act shall apply with necessary modifications

Section 21 in The Interest-Tax Act, 1974 21. Application of provisions of Income-tax Act. The provisions of the following sections and Schedule ... both inclusive), 254 to 262 (both inclusive), 265, 266, 268, 269, 281, 281B, 282, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive

Section 24 in Expenditure-Tax Act, 1987 24. Application of provisions of Income-tax Act. - The provisions of the following sections and Schedules ... 278D, 278E, [279B] [Inserted by section 118, Act 49 of 1991, (w.e.f. 1-10-1991).] , 281, 281B, 282, 283, 284, 287, 288, 288A

Appellate Tribunal. (5) , Every application by an assessee for revision under this section shall be accompanied by a fee of twenty-five rupees. Explanation ... this section, be deemed not to be an order prejudicial to the assessee. Explanation 2. For the purpose of this section, the Appellant Assistant Commissioner