Substitution of new section for section 151

In force As on 10 Oct 2026

Ministry Finance Cited by 2 provisions

Section 44 of the Finance Act, 2021 deals with substitution of new section for section 151. Substitution of new section for section 151.

Substitution of new section for section 151.
44. For section 151 of the Income-tax Act, the following section shall be substituted, namely:—
"151. Sanction for issue of notice.—Specified authority for the purposes of section 148 and section 148A shall be,—
(i) Principal Commissioner or Principal Director or Commissioner or Director, if three years or less than three years have elapsed from the end of the relevant assessment year;
(ii) Principal Chief Commissioner or Principal Director General or where there is no Principal Chief Commissioner or Principal Director General, Chief Commissioner or Director General, if more than three years have elapsed from the end of the relevant assessment year.".
Section 44, The Finance Act, 2021.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 2

Questions about Section 44

What does Section 44 of the Finance Act deal with?

Section 44 of the Finance Act is headed "Substitution of new section for section 151". Substitution of new section for section 151.

How do I find court cases under Section 44 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2021 44, section 44 Finance Act 2021, section 44 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 44 of the Finance Act, and has it changed?

Its own text turns on section 148 (Amendment of section 2), section 151 (Commencement of this Part), Income-tax Act 151 (Sanction for issue of notice), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2021. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Fourth Schedule. Fourth Schedule26628 words
First Schedule. First Schedule9574 words
2. Income-tax5993 words
6. Amendment of section 103582 words
130. Substitution of new section for section 43513 words
131. Substitution of new section for section 52699 words

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(i)		Principal Commissioner or Principal Director or Commissioner or Director, if three years or less than three years have elapsed from the end of the relevant assessment year;
(ii)		Principal Chief Commissioner or Principal Director General or where there is no Principal Chief Commissioner or Principal Director General, Chief Commissioner or Director General, if more than three years have elapsed from the end of the relevant assessment year.".