Section 284 — Sanction for issue of notice

Old Act equivalent: Section 151 of IT Act 1961 Sub-part: Income Escaping Assessment

Statutory Text

  1. The specified authority for the purposes of sections 280 and 28146 shall
    be the Additional Commissioner or the Additional Director or the Joint Com - missioner or the Joint Director. Other provisions.

Provisos

None.

Explanations

None.

Tables

None.

Cross-References

To be updated.

Notes

  • Verification status: pending
  • Auto-generated from IT Act 2025 PDF on 2026-04-13