Income Tax Department

Ministry of Finance, Government of India

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Section 151

Sanction for issue of notice

Section

Section Number

151

Chapter

CHAPTER XIV - PROCEDURE FOR ASSESSMENT

Act

Income-tax Act, 1961

Year

2025

Sanction for issue of notice

Sanction for issue of notice

4[Sanction for issue of notice.

151. 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