Feb 28, 2010
Section 282B (Allotment of Document Identification Number)
is a new section inserted by the Finance (No. 2) Act, 2009
in the Income-tax Act with effect from 1st October, 2010.
Under the provisions of this section, an income-tax authority
is required to allot a computer generated
Document Identification Number before issue of
every notice, order, letter or any correspondence to
any other income-tax authority or assessee or any
other person and such number shall be quoted thereon.
It also provides that every document, letter,
correspondence received by an income-tax authority
or on behalf of such authority, shall be accepted only
after allotting and quoting of a computer generatedDocument
Identification Number.
In order to cover the entire gamut of services
mentioned in section 282B on a pan-India basis,
it would be essential to have the requisite infrastructure
and facilities in place.
It is proposed to amend the provisions of section 282B
so as to provide that Document Identification Number will
be required to be issued on or after 1st July, 2011.
This amendment is proposed to take effect from 1st October, 2010.
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