CHAPTER III
DIRECT TAXES
Income-tax
Amendment of section 282B.
51. In section 282B of the Income-tax Act [as inserted by section 78 of the Finance (No. 2) Act, 2009] [33 of 2009.], with effect from the 1st day of October, 2010,—
(a) 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," shall be substituted;
(b) 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" shall be substituted.
Notes on Clauses:
Clause 51 of the Bill seeks to amend section 282B of the Income-tax Act relating to allotment of Document Identification Number.
Under the existing provisions contained in the aforesaid section, the income-tax authority is required to allot a computer generated Document Identification Number before issue 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. It also provides that every document, letter or 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. The provisions of this section will come into force with effect from 1st October, 2010.
It is proposed to amend the provisions of the said section so as to provide that Document Identification Number will be required to be allotted on or after 1st July, 2011.
This amendment will take effect from 1st October, 2010.
