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of <h1>Section 148A Amended: Prior Approval Removed, New Clause Added for Income Escaping Assessment Under Section 135A</h1> Section 148A of the Income-tax Act is amended by removing the requirement for prior approval from specified authority in clause (b), which concerns providing an opportunity for the assessee to be heard before issuing a notice under section 148. Additionally, a new clause (d) is introduced in the proviso, exempting cases where the Assessing Officer has received information under section 135A about income escaping assessment from the requirements of section 148A. These changes are effective from April 1, 2022.
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