Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 438] [Entire Act] Union of India - Subsection Section 438(2) in The Income Tax Act, 2025 (2)Any action under sub-section (1) shall be taken after giving an intimation in writing to such person of the action proposed to be taken.