Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Income-tax Act Section 151 Amended: Lower-Ranked Assessing Officers Can Issue Notices with Deputy Commissioner's Approval.</h1> Section 151 of the Income-tax Act is amended to change the authority required for issuing certain notices. It replaces the provision that only an Assessing Officer of the rank of Assistant Commissioner or Deputy Commissioner can issue these notices. Now, an Assessing Officer below the rank of Assistant Commissioner can issue such notices if the Deputy Commissioner is satisfied with the reasons recorded by the Assessing Officer, deeming it a suitable case for issuing the notice.