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1961Section 151

151. 79[Sanction for issue of notice.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

Specified authority for the purposes of sections 148 and 148A shall be the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, as the case may be.]

Footnotes

  1. 79.Sub. by Act No. 15 of 2024, w.e.f. 1-9-2024.↩

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·