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Substitution of new section for section 151.

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Full Text of the Document

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....ection 151 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of September, 2024, namely:-- Sanction for issue of notice. "151. Specified ....

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Full Text of the Document

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....is proposed to substitute the said section so as to provide that specified authority for the purposes of section 148 or 148A shall be the Additional Commissioner or the Additional Director or the Join....

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