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        F. Acts / Amendment Acts

        Section 112 - Amendment of section 282A

        Finance Act, 2016
        Chapter III
        DIRECT TAXES

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        Signature requirement updated: notices may be issued in paper or electronic form under prescribed procedure, changing manuscript rule. Section 282A now permits notices or communications to be signed and issued in paper form or communicated in electronic form by the authority in accordance with a prescribed procedure, replacing the earlier requirement that they be signed in manuscript.
                          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.

                              Signature requirement updated: notices may be issued in paper or electronic form under prescribed procedure, changing manuscript rule.

                              Section 282A now permits notices or communications to be signed and issued in paper form or communicated in electronic form by the authority in accordance with a prescribed procedure, replacing the earlier requirement that they be signed in manuscript.


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