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of <h1>Section 282B Removed: No More Mandatory Document Identification Numbers for Income-Tax Communications from April 2011</h1> Section 282B of the Income Tax Act, 1961, which mandated the allotment of a computer-generated Document Identification Number (DIN) for all notices, orders, letters, or correspondence issued or received by income-tax authorities, has been omitted effective April 1, 2011. Previously, the provision required every income-tax authority to assign a DIN to such documents, and any document lacking this number was considered invalid and deemed never issued or received. The removal of this section means there is no longer a statutory requirement for income-tax authorities to allot or quote a DIN on their communications or to reject documents without it.
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