Section 282B - Allotment of Document Identification Number. [Omitted] - Income-tax Act, 1961

Allotment of Document Identification Number. 282B. 4 [***] ****************** Notes: 1. This section inserted vide Finance (No.2) Act, 2009, w.e.f. 1-10-2010, 2. In sub-section (1), for the words income-tax authority shall , the words, figures and letters income-tax authority shall, on or after the 1st day of July, 2011, has been substituted, vide Finance Act, 2010 w.e.f 01.04.2010. 3. In sub-section (3), for the words received by , the words, figures and letters received, on or after the 1st day of July, 2011, by has been substituted, vide Finance Act, 2010 w.e.f 01.04.2010. 4. Omitted vide Finance Act, 2011 w.e.f 1.4.2011, before it was read as, (1) Every 2 [income-tax authority shall, on or after the 1st day of July, 2011,] 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, 3 [received, on or after the 1st day of July, 2011, 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.]