Clause 261 - Document Identification Number - Direct Taxes Code Bill, 2009

Document Identification Number 261. (1) The Department, every income tax authority, or any other person acting on behalf of the Department or the 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) Any notice, order, letter or any correspondence, issued by the Department, any income-tax authority or any other person acting on behalf of the Department or the income tax authority, shall be treated as invalid and shall be deemed never to have been issued if it does not bear a Document Identification Number referred to in sub-section (1). (3) The Department, every income tax authority, or any other person acting on behalf of the Department or the income tax authority, shall accept any document, letter or correspondence from any person only after allotting and quoting a computer generated Document Identification Number. (4) Any document, letter or correspondence, received by the Department, any income-tax authority or any other person acting on behalf of the Department or the income tax authority, shall be treated as invalid and shall be deemed never to have been received if it does not bear a Document Identification Number referred to in subsection (3).