Sanctions for issue of notice u/s 148 &148A - Section 151

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....[ Substituted vide Finance (No. 2) Act, 2024 ] Upto 31.08.2024 Notice can be issued up to 3 years from the end of the relevant Assessment Year Notice can be issued beyond 3 years "Specified authority for the purposes of section 148 and section 148A shall be,- For an assessment u/s 143(3) or u/s 147 As per Clasue (i) Principal Commissioner or Principal Director or Commissioner or Director, i....