Section 282BCentral Act
Section 282B: [ Allotment of Document Identification Number. [ Inserted by Act 33 of 2009, Section 78 (w.e.f. 1.10.2010).]
[ Allotment of Document Identification Number. [ Inserted by Act 33 of 2009, Section 78 (w.e.f. 1.10.2010).]
(1)
Every income-tax authority shall allot a computer generated Document Identification Number in respect of every notice, order, letter or any correspondence issued by him to any other income-tax authority or assessee or any other person and such number shall be quoted thereon.(2)
Where the notice, order, letter or any correspondence, issued by any income-tax authority, does not bear a Document Identification Number referred to in sub-section (1), such notice, order, letter or any correspondence shall be treated as invalid and shall be deemed never to have been issued.(3)
Every document, letter or any correspondence, received by an income-tax authority or on behalf of such authority, shall be accepted only after allotting and quoting of a computer generated Document Identification Number.(4)
Where the document, letter or any correspondence received by any income-tax authority or on behalf of such authority does not bear the Document Identification Number referred to in sub-section (3), such document, letter or any correspondence shall be treated as invalid and shall be deemed never to have been received.]Previous
Sec 282A — [ Authentication of notices and other documents. [ Inserted by Act 18 of 2008, Section 55 (w.e.f. 1.6.2008).]
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Sec 283 — Service of notice when family is disrupted or firm, etc., is dissolved
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