Amendment of section 281B

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..... proceedings for assessment or reassessment are stayed by an order or injunction of any court shall be excluded from the period specified in the first proviso.". - Clause 75 of the Bill seeks to amend section 281B of the Incometax Act relating to provisional attachment to protect revenue in certain cases. The existing provisions of the second proviso to sub-section (2) of the said section provide .....

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