30. Section 282B of the Income-tax Act shall be omitted.
Notes on Clauses:
Clause 30 of the Bill seeks to omit section 282B of the Income-tax Act relating to allotment of Document Identification Number.
Under the existing provisions contained in the said section 282B, every 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 It is proposed to omit the aforesaid section.
This amendment will take effect retrospectively from 1st April, 2011.