Section 282B carried the heading "Allotment of Document Identification Number". Its text is no longer in the Act, which shows only the note: "[Omitted by the Finance Act, 2011, w.e.f. 1-4-2011.]"
A separate rule on Document Identification Numbers now sits elsewhere. The Finance Act, 2026 inserted section 292BA, with effect from 1 October 2019, providing that no assessment is invalid on the ground of any mistake, defect or omission in quoting a computer-generated Document Identification Number, if the assessment order is referenced by such number in any manner.
Operative consequences
No obligation or consequence arises under section 282B for any assessment year now open.
Questions about Document Identification Numbers on assessment orders are governed by section 292BA, read with s. 292B, and not by section 282B.
Status
Section 282B is not operative; it was omitted with effect from 1-4-2011. The Finance Act, 2026 did not amend section 282B itself.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject there is no 2025 Act provision corresponding to section 282B; the Document Identification Number rule for assessments is in s. 522(2).
Function in the statutory architecture
Section 282B carried the heading "Allotment of Document Identification Number". Its text is no longer in the Act, which shows only the note: "[Omitted by the Finance Act, 2011, w.e.f. 1-4-2011.]"
A separate rule on Document Identification Numbers now sits elsewhere. The Finance Act, 2026 inserted section 292BA, with effect from 1 October 2019, providing that no assessment is invalid on the ground of any mistake, defect or omission in quoting a computer-generated Document Identification Number, if the assessment order is referenced by such number in any manner.
Operative consequences
Status
Section 282B is not operative; it was omitted with effect from 1-4-2011. The Finance Act, 2026 did not amend section 282B itself.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject there is no 2025 Act provision corresponding to section 282B; the Document Identification Number rule for assessments is in s. 522(2).