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of <h1>Finance Bill 2010: Amendment to Section 282B of Income-tax Act Delays DIN Requirement to July 1, 2011</h1> Clause 51 of the Finance Bill, 2010, amends section 282B of the Income-tax Act to change the implementation date for requiring a Document Identification Number (DIN) from October 1, 2010, to July 1, 2011. The amendment mandates that income-tax authorities must allot a computer-generated DIN before issuing any notice, order, or correspondence and also requires that any document received by the authority must have a DIN. This change ensures that all relevant documents are tracked and identified with a unique number, enhancing administrative efficiency.
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