{"id":18253,"date":"2021-05-16T09:49:45","date_gmt":"2021-05-16T04:19:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=18253"},"modified":"2021-05-16T15:28:26","modified_gmt":"2021-05-16T09:58:26","slug":"attachment-under-section-281b-of-income-tax-act","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/attachment-under-section-281b-of-income-tax-act\/","title":{"rendered":"Whether the provisional  Attachment under section 281B of Income- tax Act after completion of assessment ?"},"content":{"rendered":"<p style=\"text-align: left\">Sir, the IT deppt. had sent to the bank attachment notice of an assessee on february 2020. The assessee&#8217;s appeal is pending and he has not paid 20% of the demand. He has filed for saty of demand but no reply has been submitted. In the mean time,6 months have elapsed and no extention letter has been sent to the bank for attachment. Can the bank account be released based on expiry of 6 months?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[53,95],"class_list":["post-18253","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-attachment-of-bank-account","qa_tag-provisional-attachment-of-bank-account"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/18253","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18253"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18253"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=18253"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=18253"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=18253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}