Amendment of section 281B

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..... shall be inserted; (ii) the second and third proviso shall be omitted. - Clause 70 of the Bill seeks to amend section 281B of the Income-tax Act relating to provisional attachment to protect revenue in certain cases. The exiting provisions of sub-section (1) of the aforesaid section provide that the Assessing Officer, during the pendency of any proceeding for assessment or reassessment, in order t .....

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