Clause 46 - Substitution of new section for section 151. - Finance (No. 2) Bill, 2024

Substitution of new section for section 151. 46. For section 151 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of September, 2024, namely: 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. .