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    <title>Substitution of new section for section 151.</title>
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    <description>The amendment replaces the sanction provision to designate the specified authority for issuance of notices under sections 148 and 148A as the Additional Commissioner, Additional Director, Joint Commissioner or Joint Director, clarifying which cadre-level officers may grant sanction to reopen assessments and applying from the Bill&#039;s stated commencement date.</description>
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      <title>Substitution of new section for section 151.</title>
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      <description>The amendment replaces the sanction provision to designate the specified authority for issuance of notices under sections 148 and 148A as the Additional Commissioner, Additional Director, Joint Commissioner or Joint Director, clarifying which cadre-level officers may grant sanction to reopen assessments and applying from the Bill&#039;s stated commencement date.</description>
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