¹[116A. (1) Where, in the course of performing functions under this Ordinance, the Director General, Central Intelligence Cell or the Commissioner has definite information in his hands that any person has concealed the particulars of income or investment, he may, by order in writing, require any person who is in immediate possession or control of any money, bullion, jewellery, financial instrument, financial asset, valuable article or any other property not to remove, part with, or otherwise deal with it without obtaining previous permission of the concerned authority passing such order.(2) Every such order shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).(3) The income tax authority mentioned in sub-section (1) may extend such period or periods with the approval of the Board:Provided that the total period of extension shall in no case exceed one year.(4) In computing the period referred to sub-section (2) and sub-section (3), the period, if any, for which the order under sub-section (1) has been stayed by any court, shall be excluded.]