Step 1: A gene has several regulatory DNA elements upstream of its coding region. The TATA box, CAAT box and GC box all help position RNA polymerase and control how strongly a gene is transcribed, but none of them mark the exact point where reading of the message begins.
Step 2: The initiation sequence is the specific stretch of DNA (and the corresponding start point on the mRNA) that tells the machinery exactly where decoding of the genetic message should start, for example the start codon region in translation or the transcription start site in transcription.
Step 3: So the sequence that fixes the actual starting point for reading and decoding the message is the initiation sequence, not the TATA, CAAT or GC box, which only help in binding and regulation.