https://www.taxtmi.com/acts?id=39599 Specified authority for issuance of notices under sections 148 and 148A is time-linked: if three years or less have elapsed, sanctioning authority is Principal Commissioner or Principal Director or Commissioner or Director; if more than three years have elapsed, sanctioning authority is Principal Chief Commissioner or Principal Director General, or where those posts do not exist, Chief Commissioner or Director General. en-us Tue, 30 Mar 2021 15:11:41 +0530 Tue, 30 Mar 2021 15:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39599 Specified authority for issuance of notices under sections 148 and 148A is time-linked: if three years or less have elapsed, sanctioning authority is Principal Commissioner or Principal Director or Commissioner or Director; if more than three years have elapsed, sanctioning authority is Principal Chief Commissioner or Principal Director General, or where those posts do not exist, Chief Commissioner or Director General. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:11:41 +0530 https://www.taxtmi.com/acts?id=39599