Section 284, Income-tax Act, 2025 — Sanction for issue of notice

Chapter XVI · Procedure for Assessment

284Sanction for issue of notice.

Section 284 · Chapter XVI · A.—Procedure for assessment · page 345 of the Act

The specified authority for the purposes of sections 280 and 281 shall be the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director.

Section 284 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.