Sec 281 of income tax act

YES.....

But...........  In view of the proviso to section 281(1), if the impugned charge or transfer is covered under clause (i) of the proviso, then clause (ii) of the said proviso will not come into play. In other words, previous permission of the Assessing Officer will not be required for the impugned charge or transfer, as contemplated under section 281(1) of the Act.

For more understanding .........refer attachment.