1. What is Section 282A?
Section 282A mandates proper authentication of all income tax notices, orders, and documents to ensure they are legally valid. This prevents fraudulent or unauthorized communications.
2. Authentication Requirements
For a notice/document to be valid, it must:
✅ Bear Digital Signature (DSC) of the issuing officer
OR
✅ Contain a Unique Document Identification Number (DIN)
OR
✅ Use a Verified Electronic Verification Code (EVC)
Exception: Physical notices must have the signature and seal of the authorized officer.
3. Practical Example: Invalid vs. Valid Notice
Scenario: Mr. Sharma receives an “income tax notice” via email demanding ₹2 lakh in unpaid taxes.
Case 1 – Invalid Notice
- The email lacks a DIN/DSC/EVC.
- The sender’s ID is itdepartment@gmail.com(not an official @incometax.gov.in domain).
- Action: Mr. Sharma can ignore itas non-compliant with Section 282A.
Case 2 – Valid Notice
- The email has a DIN(e.g., DIN20240712345678) and is sent from officer@incometax.gov.in.
- The notice is also visible on the e-filing portalunder “Pending Actions.”
- Action: Mr. Sharma must respond within the deadline.
4. Consequences of Non-Authentication
- Unenforceable: Orders without DIN/DSC/EVC are void(CIT vs. Rajesh Kumar, Delhi HC).
- Legal Protection: Taxpayers can challenge such notices under writ jurisdiction.
5. Key Takeaways
✔ Verify DIN/DSC/EVC for all notices (check on e-filing portal).
✔ Beware of phishing emails mimicking IT notices.
✔ Physical notices must have an officer’s signature and seal.
