Document Identification Number requirement removed from the Income-tax Act, with retrospective effect to 1 April 2011. Clause 30 of the Finance Bill, 2011 proposes omission of Section 282B of the Income-tax Act, which required every income-tax authority to allot a computer-generated Document Identification Number to every notice, order, letter or correspondence issued to another authority, assessee or person and to quote that number; the omission is to operate retrospectively from 1 April 2011.
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 removed from the Income-tax Act, with retrospective effect to 1 April 2011.
Clause 30 of the Finance Bill, 2011 proposes omission of Section 282B of the Income-tax Act, which required every income-tax authority to allot a computer-generated Document Identification Number to every notice, order, letter or correspondence issued to another authority, assessee or person and to quote that number; the omission is to operate retrospectively from 1 April 2011.
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