Income-tax Act, 2025 · CHAPTER XVI — Procedure for assessment

Section 284Sanction for issue of notice

Income-tax Act, 2025 (30 of 2025)

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.

This section refers to

§ 280 Issue of notice where income has escaped assessment

Referenced by

§ 279(1)