Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Document Identification Number requirement ensures tax notices and correspondence bear a unique identifier to be valid and received. Every notice, order, letter or correspondence issued by an income-tax authority had to bear a computer-generated Document Identification Number, failing which the communication was invalid and deemed never issued; likewise, documents received by or on behalf of the authority were to be accepted only if they bore that number, otherwise they were to be treated as invalid and deemed never received.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Document Identification Number requirement ensures tax notices and correspondence bear a unique identifier to be valid and received.
Every notice, order, letter or correspondence issued by an income-tax authority had to bear a computer-generated Document Identification Number, failing which the communication was invalid and deemed never issued; likewise, documents received by or on behalf of the authority were to be accepted only if they bore that number, otherwise they were to be treated as invalid and deemed never received.
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