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Section55
The Finance Act, 2008

Insertion of new section 282A

In force As on 07 Oct 2026

Ministry Finance

Section 55 of the Finance Act, 2008 deals with insertion of new section 282A. Insertion of new section 282A. 55. After section 282 of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2008, namely:— "282A.

Insertion of new section 282A.

55. After section 282 of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2008, namely:—

"282A. Authentication of notices and other documents.—(1) Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be signed in manuscript by that authority.

(2) Every notice or other document to be issued, served or given for the purposes of this Act by any income-tax authority, shall be deemed to be authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon.

(3) For the purposes of this section, a designated income-tax authority shall mean any income-tax authority authorised by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub-section (2).".

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Section 55, The Finance Act, 2008.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 282 Service of notice generally

Questions about Section 55

What does Section 55 of the Finance Act deal with?

Section 55 of the Finance Act is headed "Insertion of new section 282A". Insertion of new section 282A. 55. After section 282 of the Income-tax Act, the following section shall be inserted with effect from the 1st day of June, 2008, namely:— "282A.

How do I find court cases under Section 55 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2008 55, section 55 Finance Act 2008, section 55 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 55 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 282 (Service of notice generally), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2008. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.