Section 148B: Prior approval for assessment, reassessment or recomputation in certain cases

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Prior approval for assessment, reassessment or recomputation in certain cases.

No order of assessment or reassessment or recomputation under this Act shall be passed by an Assessing Officer below the rank of Joint Commissioner, in respect of an assessment year to which clause (i) or clause (ii) or clause (iii) or clause (iv) of Explanation 2 to section 148 apply except with the prior approval of the Additional Commissioner or Additional Director or Joint Commissioner or Joint Director.

Where this provision sits

Act	The Income-tax Act, 1961
Section	148B
Marginal note	Prior approval for assessment, reassessment or recomputation in certain cases
Jurisdiction	Central
Status	Repealed

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