Income Tax
Income Tax

Section 151 in The Income Tax Act, 1961 – Sanction for issue of notice.

Posted by By Taxmitra July 27, 2024 Add Comment

Section 151 in The Income Tax Act, 1961 talks about the Sanction for issue of notice.

Specified authority for the purposes of section 148 and section 148A shall be,—

(i)Principal Commissioner or Principal Director or Commissioner or Director, if three years or less than three years have elapsed from the end of the relevant assessment year;
(ii)Principal Chief Commissioner or Principal Director General or where there is no Principal Chief Commissioner or Principal Director General, Chief Commissioner or Director General, if more than three years have elapsed from the end of the relevant assessment year.]
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