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of <h1>Amendment to Section 151: Enhanced Approval Required for Income-Tax Notices Issued After Four Years</h1> Clause 35 of the Finance Bill, 2015 amends section 151 of the Income-tax Act, effective June 1, 2015, concerning the sanction for issuing notices under section 148. The amendment stipulates that no notice shall be issued by an Assessing Officer after four years from the end of the relevant assessment year without approval from higher authorities, such as the Principal Chief Commissioner or equivalent. For cases within four years, a Joint Commissioner must approve if the Assessing Officer is below that rank. This change ensures that notices are issued only when deemed appropriate by senior tax officials.
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