In force · As amended up to 2026-08
3[ 281B. Provisional attachment to protect revenue in certain cases. —(1) Where, during the pendency of any proceeding for the assessment of any income or for the assessment or reassessment of any income which has escaped assessment, the[2] [Assessing Officer] is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, he may, with the previous approval of the 4[5[Principal Chief Commissioner or Chief Commissioner], 6[Principal Commissioner or Commissioner],[7] [Principal Director General or Director General] or[8] [Principal Director or Director]], by order in writing, attach provisionally any property belonging to the assessee in the manner provided in the Second Schedule.
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(2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1):
1. Subs. by Act 41 of 1975, s. 73, for section 281 (w.e.f. 1-10-1975).
2. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
3. Ins. by Act 41 of 1975, s. 74 (w.e.f. 1-10-1975).
4. Subs. by Act 26 of 1997, s. 57, for "Chief Commissioner or Commissioner" (w.e.f. 1-10-1996). Earlier "Chief Commissioner or Commissioner" was substituted for "Commissioner" by Act 4 of 1988, s. 2 (w.e.f. 1-4-1988).
5. Subs. by Act 25 of 2014, s. 4, for "Chief Commissioner" (w.e.f. 1-6-2013).
6. Subs. by s. 4, ibid ., for "Commissioner" (w.e.f. 1-6-2013).
7. Subs. by s. 4, ibid ., for "Director General" (w.e.f. 1-6-2013).
8. Subs. by s. 4, ibid ., for "Director" (w.e.f. 1-6-2013).
Source: India Code