section 281B(2)

The original attachment order is valid for SIX months....... as per sec.281B(2).........

The provision to extend the period/s (for the attachment) by such period (six months) is limited......... by two options ......  .......... the total period of extension shall not in any case exceed .........which is counted from the original order of assessment (or reassessment)

A) upto two years........ from that re- assessment order........... or

B) if two years already lapsed from the re-assessment order (while first original order in existance)........... then only  60 days ........

In other words, the attachment period can be extended for every six months upto 2 years from assessment order, and for only 2 months there after....

My Pleasure, Dear........

For 60 days in the section......... I roughly took it as 2 months .......

So, actually it is 60 days....

"" Section 281B of I T Act........

281B. (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, the Assessing Officer is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, he may, with the previous approval of the Principal Chief Commissioner or Chief Commissioner, Principal Commissioner or Commissioner, Principal Director General or Director General or Principal Director or Director, by order in writing, attach provisionally any property belonging to the assessee in the manner provided in the Second Schedule.

Explanation.—67[***]

(2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1) :

Provided that the Principal Chief Commissioner or Chief Commissioner, Principal Commissioner or Commissioner, Principal Director General or Director General or Principal Director or Director may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years or sixty days after the date of order of assessment or reassessment, whichever is later.