§ 284
Chapter XVI — Procedure For Assessment
Commissioner or Commissioner.] Sanction for issue of notice
Income-tax Act, 2025
When a notice is required under sections 280 or 281, the authority that can issue it is limited to certain senior officials. Specifically, an Additional Commissioner, an Additional Director, a Joint Commissioner or a Joint Director may sanction and send the notice.
📜 Official text of the section +
284. The specified authority for the purposes of sections 280 and 281 46 shall
be the Additional Commissioner or the Additional Director or the Joint Com-
missioner or the Joint Director.
Other provisions.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.