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 72[or for imposition of penalty under section 271AAD where the amount or aggregate of amounts of penalty likely to be imposed under the

Effect of failure to furnish information in respect of properties held benami [Repealed by the Benami Transactions (Prohibition) Act, 1988, w.e.f. 19-5- 1988.]

Service of notice generally (1) The service of a notice or summon or requisition or order or any other communication under this Act (hereafter in this section referred to as “communication”) may be made by delivering or transmitting a copy thereof, to the person therein named,— (a)  by post or by such courier services as

Certain transfers to be void (1) Where, during the pendency of any proceeding under this Act or after the completion thereof, but before the service of notice under rule 2 of the Second Schedule, any assessee creates a charge on, or parts with the possession (by way of sale, mortgage, gift, exchange or any other

Authentication of notices and other documents (1) Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be signed and issued in paper form or communicated in electronic form by that authority in accordance with such procedure as may be prescribed74. (2) Every

[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]

(1) After a finding of total partition has been recorded by the Assessing Officer under section 171 in respect of any Hindu family, notices under this Act in respect of the income of the Hindu family shall be served on the person who was the last manager of the Hindu family, or, if such person is dead,

[Omitted by the Finance Act, 1990, w.e.f. 1-4-1990.]

Where an assessment is to be made under section 176, the Assessing Officer may serve on the person whose income is to be assessed, or, in the case of a firm or an association of persons, on any person who was a member of such firm or association at the time of its discontinuance or, in