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 it is provided that the UDIN will be required to be issued only on or after 1st July, 2011.
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