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Income Tax - Highlights / Catch Notes

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Provisional attachment of the property u/s 281B - it can be made ...

Case Laws     Income Tax

April 30, 2019

Provisional attachment of the property u/s 281B - it can be made without serving a Notice for Demand u/s 156 - it is akin to attachment before judgment provided under Order 38 of the CPC, where an attachment of the property of the defendant can be made even at any stage of suit, in order to protect the interest of a decree holder, when such decree is passed, later on.

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