Section 281B of ITA, 1961 : Section 281B: Provisional Attachment To Protect Revenue In Certain Cases
ITA, 1961
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Explanation using Example
Imagine a scenario where Mr. Sharma, a businessman, is currently under an income tax assessment because the tax authorities believe he may have underreported his income. The Assessing Officer thinks there is a risk that Mr. Sharma might dispose of his assets to avoid paying potential tax liabilities. To safeguard the government's interest, the officer, with approval from a higher authority such as the Principal Commissioner, provisionally attaches Mr. Sharma's commercial property.
Mr. Sharma is...
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