Sanction for issue of notice
[Section-284 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
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.
FAQs on Section 284 of Income Tax Act 2025
What is the purpose of Section 284 of the Income Tax Act, 2025?
Section 284 specifies the authority required to sanction the issuance of notices under Sections 280 and 281 of the Act.
Which sections are connected with Section 284 for the issuance of notices?
Section 284 is directly linked with Sections 280 and 281, as it provides the sanctioning authority for issuing notices under those sections.
Who is the specified authority under Section 284?
The specified authority includes the Additional Commissioner, Additional Director, Joint Commissioner, or Joint Director.
Is the approval of any higher authority needed beyond those listed in Section 284 for issuing notices under Sections 280 or 281?
No, only the specified authorities listed—Additional Commissioner, Additional Director, Joint Commissioner, or Joint Director—are required for sanctioning notices under Sections 280 and 281.
From when is Section 284 applicable?
Section 284 is applicable from 1st April, 2026.
Can an Assessing Officer issue a notice under Section 280 or 281 without sanction from the specified authority under Section 284?
No, the Assessing Officer must obtain sanction from the specified authority under Section 284 before issuing a notice under Section 280 or 281.
Does Section 284 apply to all types of income-tax proceedings?
Section 284 specifically applies to proceedings that involve the issuance of notices under Sections 280 and 281, not to all income-tax proceedings.
Why is sanction from a higher authority required before issuing certain notices?
Sanction from a higher authority helps ensure that notices are issued appropriately and prevents misuse of power or arbitrary action in sensitive matters.
