{"act":{"id":"finance-act-2009","short_title":"The Finance Act, 2009","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2009-2010.","act_number":null,"act_year":2009,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":89,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2009/"},"unit":"section","section":{"number":"78","heading":"Insertion of new section 282B","text":"Insertion of new section 282B. 78. After section 282A of Income-tax Act, the following section shall be inserted with effect from the 1st day of October, 2010, namely:— \"282B. Allotment of Document Identification Number.—(1) Every income-tax authority shall allot a computer generated Document Identification Number in respect of every notice, order, letter or any correspondence issued by him to any other income-tax authority or assessee or any other person and such number shall be quoted thereon. (2) Where the notice, order, letter or any correspondence, issued by any income-tax authority, does not bear a Document Identifica­tion Number referred to in sub-section (1), such notice, order, letter or any correspondence shall be treated as invalid and shall be deemed never to have been issued. (3) Every document, letter or any correspondence, received by an income-tax authority or on behalf of such authority, shall be accepted only after allotting and quoting of a computer generated Document Identification Number. (4) Where the document, letter or any correspondence received by any income-tax authority or on behalf of such authority does not bear the Document Identification Number referred to in sub-sec­tion (3), such document, letter or any correspondence shall be treated as invalid and shall be deemed never to have been re­ceived.\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Insertion of new section 282B.</b></p><p><b>78.</b> After section 282A of Income-tax Act, the following section shall be inserted with effect from the 1st day of October, 2010, namely:—</p><p>\"282B. <i>Allotment of Document Identification Number.</i>—(1) Every income-tax authority shall allot a computer generated Document Identification Number in respect of every notice, order, letter or any correspondence issued by him to any other income-tax authority or assessee or any other person and such number shall be quoted thereon.</p><p><span class=\"num\">(2)</span> Where the notice, order, letter or any correspondence, issued by any income-tax authority, does not bear a Document Identifica­tion Number referred to in sub-section (1), such notice, order, letter or any correspondence shall be treated as invalid and shall be deemed never to have been issued.</p><p><span class=\"num\">(3)</span> Every document, letter or any correspondence, received by an income-tax authority or on behalf of such authority, shall be accepted only after allotting and quoting of a computer generated Document Identification Number.</p><p><span class=\"num\">(4)</span> Where the document, letter or any correspondence received by any income-tax authority or on behalf of such authority does not bear the Document Identification Number referred to in sub-sec­tion (3), such document, letter or any correspondence shall be treated as invalid and shall be deemed never to have been re­ceived.\".</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":213,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2009/section/78/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}