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Section 284 — Sanction for issue of notice: its source in the Income-tax Act, 1961
Section 284 (Sanction for issue of notice) of the Income-tax Act, 2025 consolidates Section 148A and Section 151 of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 148A — Procedure before issuance of notice under section 148
- Section 151 — Sanction for issue of notice
read both texts · §148A (1961) vs §284 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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