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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act 2009 Section 78

Insertion of New Section 282b

~1 min read
https://sooperkanoon.com/act/26045

Bare act section · Research

About this section

Finance (No. 2) Act 2009 Section 78 is part of Finance (No. 2) Act 2009 - Insertion of New Section 282b. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 282A of the 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 subsection (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.".

Frequently asked questions

What does Finance (No. 2) Act 2009 Section 78 provide?

Section Section 78 of the Finance (No. 2) Act 2009 (Insertion of New Section 282b) is reproduced on this page as part of the Finance (No. 2) Act 2009. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance (No. 2) Act 2009 Section 78?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act 2009 Section 78. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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