Substitution of new section for section 151.

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..... 1 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 .....

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..... as to provide that specified authority for the purposes of section 148 or 148A shall be the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, as the c .....

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