Income Tax Section - 285A, Income Tax Act, 1961-2021

                                                                             Income Tax

                                                        Section - 285A, Income Tax Act, 1961-2021

Furnishing of information or documents by an Indian concern in certain cases.

285A. Where any share of, or interest in, a company or an entity registered or incorporated outside India derives, directly or indirectly, its value substantially from the assets located in India, as referred to in Explanation 5 to clause (i) of sub-section (1) of section 9, and such company or, as the case may be, entity, holds, directly or indirectly, such assets in India through, or in, an Indian concern, then, such Indian concern shall, for the purposes of determination of any income accruing or arising in India under clause (i) of sub-section (1) of section 9, furnish within the prescribed period18 to the prescribed income-tax authority the information or documents, in such manner, as may be prescribed18.

Income Tax Section - 285, Income Tax Act, 1961-2021

                                                                               Income Tax

                                                        Section - 285, Income Tax Act, 1961-2021

Submission of statement by a non-resident having liaison office.

285. Every person, being a non-resident having a liaison office in India set up in accordance with the guidelines issued by the Reserve Bank of India under the Foreign Exchange Management Act, 1999 (42 of 1999), shall, in respect of its activities in a financial year, prepare and deliver or cause to be delivered to the Assessing Officer having jurisdiction, within sixty days from the end of such financial year, a statement in such form and containing such particulars as may be prescribed17.

Income Tax Section - 284, Income Tax Act, 1961-2021

                                                                                  Income Tax

                                                        Section - 284, Income Tax Act, 1961-2021

Service of notice in the case of discontinued business.

284. Where an assessment is to be made under section 176, the Assessing Officer may serve on the person whose income is to be assessed, or, in the case of a firm or an association of persons, on any person who was a member of such firm or association at the time of its discontinuance or, in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139, and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that section.

Income Tax Section - 283, Income Tax Act, 1961-2021

                                                                              Income Tax

                                                        Section - 283, Income Tax Act, 1961-2021

Service of notice in the case of discontinued business.

284. Where an assessment is to be made under section 176, the Assessing Officer may serve on the person whose income is to be assessed, or, in the case of a firm or an association of persons, on any person who was a member of such firm or association at the time of its discontinuance or, in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139, and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that section.

Income Tax Section - 283, Income Tax Act, 1961-2021

                                                                                 Income Tax

                                                        Section - 283, Income Tax Act, 1961-2021

Service of notice when family is disrupted or firm, etc., is dissolved.

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 Section - 282A, Income Tax Act, 1961-2021

                                                                             Income Tax

                                                        Section - 282A, Income Tax Act, 1961-2021

Allotment of Document Identification Number.

282B. [Omitted by the Finance Act, 2011, w.e.f. 1-4-2011.]

Income Tax Section - 282A, Income Tax Act, 1961-2021

                                                                                 Income Tax

                                                        Section - 282A, Income Tax Act, 1961-2021

Authentication of notices and other documents.

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 and issued in paper form or communicated in electronic form by that authority in accordance with such procedure as may be prescribed16.

(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).