Signing of notices under Section 282A


Section 282A provides for issue of any income tax notice or other document without it being signed by the requisite authority. Although, the said section has been provided in the context of computerised generation of notices and other documents, this can result in widespread misuse of powers and harassment. The assessees who are willing to receive communications through email should be given notices or any other document in this form. In such case also, the signed hard copy should be sent subsequently.


It is suggested that the computerized notice / document should have a separate control like provision for a digital signature because these are legal / statutory documents and this aspect should specifically be incorporated in section 282A. The signed hard copy should in any case be sent subsequently. In respect of manual notices/documents the section should also provide that signatures will be mandatory.


Source-  ICAI Pre-Budget Memorandum–2018 (Direct Taxes and International Tax)

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Tags : Budget (1957) Budget 2018 (400) ICAI (2670)

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