Prior approval for assessment, reassessment or recomputation in certain cases - Section 148B - Income Tax - Ready Reckoner - Income Tax

Prior approval for assessment, reassessment or recomputation in certain cases - Section 148B Where search intiated u/s 132 in case of assessee or any other person or survey conducted u/s133A (other than TDS/TCS survey) then assessment or reassessment shall not be made by AO below the rank of JC, except with the approval of JC/JD/Add. CIT/Add. DIT.