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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Tax Rule: Section 282B Requires Document Identification Number for Valid Tax Notices Starting October 1, 2010.</h1> Clause 77 of the Finance (No. 2) Bill, 2009 introduces section 282B to the Income-tax Act, effective from October 1, 2010. This section mandates that every income-tax authority must issue a computer-generated Document Identification Number (DIN) for all notices, orders, letters, or correspondence. Any document lacking a DIN is considered invalid and deemed never issued or received. The provision ensures that all documents, whether issued or received by income-tax authorities, must include a DIN to be recognized as valid, thereby enhancing transparency and accountability in tax-related communications.
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