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<h1>Amendment to Income-tax Act's Section 151: Joint Commissioners Not Required to Personally Issue Section 148 Notices.</h1> In the Finance Act of 2008, section 151 of the Income-tax Act was amended by adding an Explanation after sub-section (2). This amendment, effective retroactively from October 1, 1998, clarifies that the Joint Commissioner, Commissioner, or Chief Commissioner, upon being satisfied with the reasons recorded by the Assessing Officer regarding the appropriateness of issuing a notice under section 148, is not required to personally issue the notice.