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Home > Income Tax Act 2025 > Section-284Last Updated: Feb 15th 2025

Section-284 : Sanction for issue of notice

Learn to understand the section-284 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-284 as per act

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.

2. Help and useful links for Section-284

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Income Tax Notice FAQs
  4. How to Handle Income Tax (IT) Department Notices?



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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.