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2025Section 284

284. Sanction for issue of notice.

In the 1961 Act2 matches · Unreviewed

From the Income Tax Department's correspondence.

The specified authority for the purposes of sections 280 and 281 shall be the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·