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Section 151: Sanction for issue of notice

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

[Sanction for issue of notice.

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.]

Where this provision sits

ActThe Income-tax Act, 1961
Section151
Marginal noteSanction for issue of notice
JurisdictionCentral
StatusRepealed
Judgments citing it37

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