Amendment of section 282A
109. In section 282A of the Income-tax Act, in sub-section (1), for the words “signed in manuscript by that authority”, the words “signed and issued in paper form or communicated in electronic form by that authority in accordance with such procedure as may be prescribed” shall be substituted with effect from the 1st day of June, 2016.
Notes on Clauses:
Clause 109 of the Bill seeks to amend section 282A of the Income-tax Act relating to authentication of notices and other documents.
Sub-section (1) of the aforesaid section provides that where a notice or other document is required to be issued by any income tax authority under the Act, such notice or document should be signed by that authority in manuscript.
It is proposed to amend the said sub-section (1) so as to provide that notices and documents required to be issued by income-tax authority under the Act shall be issued by such authority either in paper form or in electronic form in accordance with such procedure as may be prescribed.
This amendment will take effect from 1st June, 2016.
