Clause 51 - Insertion of new section 282A - Authentication of notices and other documents. - Finance Bill, 2008

51. After section 282 of the Income-tax Act, the following section shall be inserted with effect from the 1 st day of June, 2008, namely:— "282A. ( 1 ) Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be signed in manuscript by that authority. ( 2 ) Every notice or other document to be issued, served or given for the purposes of this Act by any income-tax authority, shall be deemed to be authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon. ( 3 ) For the purposes of this section, a designated income-tax authority shall mean any incometax authority authorised by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub-section ( 2 ).".