Section 151

³²[Sanction for issue of notice.

151. 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 ³³[***] Chief Commissioner or Director General, if more than three years have elapsed from the end of the relevant assessment year:]

³⁴[Provided that the period of three years for the purposes of clause (i) shall be computed after taking into account the period of limitation as excluded by the third or fourth or fifth provisos or extended by the sixth proviso to sub-section (1) of section 149.]