Section 282B was inserted by the Finance Act (No. 2) Act, 2009, with effect from the 01-10-2010 Under this provision, an income tax authority is required to allot a computer generated Document Identification Number before issue of every notice, order, letter or any correspondence to any other income tax authority or assessee or any other person and such number shall be quoted thereon. It also provides that every document, letter, 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.
It is proposed to delay the implementation of the said scheme and accordingly itis provided that the UDIN will be required to be issued only on or after 1st July,2011
The Finance (No.2) Act, 2009 had made it mandatory to allot DIN to every document, letter, correspondence, notice received or issued by the department on or after 1st October, 2010. This Finance Bill proposes to extend the period in respect of DIN from 1st October 2010 to 1st July 2011 by amending the provisions of section 282B of the Act. The extension is being proposed to provide time to develop the infrastructure and facility for the same.