Effective date of an order to be date of signing. - Income Tax - 1586/CBDT

INSTRUCTION NO. 1586/CBDT Dated: October 29, 1984 A point has been raised whether the date of order passed by any authority is the date on which the order is dictated or it is the date on which it is actually signed. Some authorities are reportedly antedating their orders i.e., putting the date on which they had dictated the order as the date of the order on the ground that the effective date of order is the date on which it is dictated. The Board is of the view that the effective date of order is the date on which it is actually signed, and the order should bear the date on which it is actually signed. An order should not be antedated with reference to the date on which it was dictated. To avoid any doubts, signatures should always be dated. This may be brought to the notice of all the officers working in your charge.