Amendment status not verified — confirm the current text below against the official source.
(l ) Where during the pendency of ony proceedings under section 62 or section 63 or sedion 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion thot for the purpose of protecting the interest of the Government revenue, it is necessory so to do, he moy, by order in writing ottoch provisionolly ony property, including bonk occount, belonging to the toxoble person in such monner os moy be prescribed. (2) Every such provisionol ottochment shollceose to hove effect ofterthe expiry ofo period of one yeorfrom the dote of the order mode under sub-section (l ).