SHORT ANSWER:
Yes, the Income Tax Department can freeze a salary account under certain conditions.
DETAILS:
- This action is typically taken if there are outstanding tax dues or if there is suspicion of tax evasion.
- The freezing is done under Section 281B of the Income Tax Act, 1961.
PUNISHMENT / IMPLICATIONS (if applicable):
- The account holder may not be able to access funds until the dues are cleared or the freeze is lifted.
SOURCE:
- Income Tax Act, 1961
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