Insertion of new section 282B
Section 78 of the Finance Act, 2009 deals with insertion of new section 282B. 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.
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.".
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Section 78, The Finance Act, 2009.
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Questions about Section 78
What does Section 78 of the Finance Act deal with?
Section 78 of the Finance Act is headed "Insertion of new section 282B". 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.
How do I find court cases under Section 78 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 2009 78, section 78 Finance Act 2009, section 78 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 78 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 282A (Authentication of notices and other documents), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2009. India Code records no commencement date for it. It is in force as at the date shown on this page.
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