Section 281 of the Income Tax Act, 1961 empowers the tax authorities to provisionally attach the property of a taxpayer during the pendency of any proceedings against them for recovery of taxes. The provisional attachment can be made if the tax authorities feel that the taxpayer is likely to dispose of the property before the proceedings are completed, thus defeating the recovery of taxes. The attachment can be made for a maximum period of six months, which can be extended to up to two years with the permission of the Chief Commissioner of Income Tax.

  Withholding tax computation refers to the process of calculating the amount of tax that must be withheld from an individual's or a business entity's income, such as salaries, commissions, or fees, and remitting that tax amount to the government. Withholding tax is a system where the tax is withheld at the source of payment, and the withholding agent is responsible for deducting the correct amount of tax and depositing it with the tax authorities on behalf of the taxpayer. The computation of withholding tax is usually based on the applicable tax rates and the gross amount of income earned. It is an important aspect of tax compliance for both the withholding agent and the taxpayer, and non-compliance may result in penalties and legal consequences.