Section mapping · Procedure before issuance of notice under section 148
Section 148A (ITA 1961) → 281 + 284 (ITA 2025)
Translate ↔ 1961Section 148A of the Income-tax Act, 1961 corresponds to sections 281 + 284 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 148A Procedure before issuance of notice under section 148 | 281 Procedure before issuance of notice under section 280 |
| 284 Sanction for issue of notice |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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