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What is Authentication of notices and other documents? What is Service of notice when family is disrupted or firm, etc., is dissolved? Section 282A and 283 of Income Tax Act 1961

Authentication of notices and other documents and Service of notice when family is disrupted or firm, etc., is dissolved are defined under section 282A and 283 of Income Tax Act 1961. Provisions under these Sections are:

Section 282A of Income Tax Act "Authentication of notices and other documents"

Section 282A. (1) Where this Act requires a notice or other document to be issued by any income-tax authority, such notice or other document shall be signed in manuscript by that authority.

(2) Every notice or other document to be issued, served or given for the purposes of this Act by any income-tax authority, shall be deemed to be authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written thereon.

 

(3) For the purposes of this section, a designated income-tax authority shall mean any income-tax authority authorised by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub-section (2).

Section 283 of Income Tax Act "Service of notice when family is disrupted or firm, etc., is dissolved"

Section 283. (1) After a finding of total partition has been recorded by the Assessing Officer under section 171 in respect of any Hindu family, notices under this Act in respect of the income of the Hindu family shall be served on the person who was the last manager of the Hindu family, or, if such person is dead, then on all adults who were members of the Hindu family immediately before the partition.

(2) Where a firm or other association of persons is dissolved, notices under this Act in respect of the income of the firm or association may be served on any person who was a partner (not being a minor) or member of the association, as the case may be, immediately before its dissolution.

Income Tax Act 1961

What is Provisional attachment to protect revenue in certain cases? What is the form of Service of notice generally? Section 281B and 282 of Income Tax Act 1961

What is Authentication of notices and other documents? What is Service of notice when family is disrupted or firm, etc., is dissolved? Section 282A and 283 of Income Tax Act 1961

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