§ 284
Chapter XVI — Procedure For Assessment
Commissioner or Commissioner.] Sanction for issue of notice
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
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.