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<h1>Income-tax Documents Must Have DIN for Validity Under Section 282B; Ensures Traceability and Accountability.</h1> Section 282B, introduced by the Finance (No. 2) Act, 2009, mandates that income-tax authorities must assign a computer-generated Document Identification Number (DIN) to every notice, order, letter, or correspondence they issue to other authorities, assessees, or individuals. Any document lacking a DIN will be considered invalid and deemed never issued or received. This requirement ensures that all communications are properly documented and traceable, enhancing transparency and accountability within the income-tax system. The provision takes effect from October 1, 2010, and applies to both outgoing and incoming communications with income-tax authorities.