Section 284
Sanction for issue of notice.
About this Act
An Act to consolidate and amend the law relating to income-tax.
The specified authority for the purposes of sections 280 and 281 shall be the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director.
Notes
46. Substituted by the Finance Act, 2026, w.e.f. 1-4-2026. Prior to its substitution, clause (b) read as under : “(b) the provisions of clause (a) shall continue to apply for a tax year if any person has sustained a loss in the said tax year and has furnished a return of loss within the due date specified under sub-section (1) and the updated return is a return of income;”