Sections 282A and 283 of Income Tax Act 1961: Authentication and Service of Notice

Section 282A governs authentication of notices and other documents issued by income-tax authorities. Section 283 identifies the persons on whom income-tax notices may be served after a total partition of a Hindu undivided family or after dissolution of a firm or other association of persons.

Section 282A - Authentication of notices and other documents

Section 282A(1) provides that where the Income Tax Act requires a notice or another document to be issued by an income-tax authority, it must be signed and issued in paper form or communicated in electronic form by that authority in accordance with the prescribed procedure.

When a notice is deemed authenticated

Under Section 282A(2), every notice or other document to be issued, served or given for the purposes of the Act by an income-tax authority is deemed to be authenticated if the name and office of a designated income-tax authority is printed, stamped or otherwise written on it.

Meaning of designated income-tax authority

Section 282A(3) defines a "designated income-tax authority" as an income-tax authority authorised by the Central Board of Direct Taxes to issue, serve or give a notice or other document after authentication in the manner stated in Section 282A(2).

Rule 127A and electronic authentication

Section 282A operates with Rule 127A of the Income-tax Rules, 1962, which prescribes authentication requirements for notices and other documents communicated electronically. In examining an electronic notice, the statutory provision and the prescribed electronic procedure should therefore be read together.

Authentication and service are separate questions

Authentication under Section 282A concerns whether the notice or document has been validly authenticated by the issuing authority. Service or transmission is governed principally by Section 282 and the applicable rules, including Rule 127. A dispute may therefore require separate examination of issuance, authentication, mode of service, address used and proof of transmission or delivery.

Section 283 - Service when family is disrupted or firm or AOP is dissolved

Section 283 creates specific service rules for two situations: a Hindu family after a finding of total partition under Section 171, and a firm or other association of persons after dissolution.

Service after total partition of a Hindu family

After the Assessing Officer records a finding of total partition under Section 171 in respect of a Hindu family, notices concerning the income of that Hindu family are to be served on the person who was its last manager. If the last manager is dead, the notices are to be served on all adults who were members of the Hindu family immediately before the partition.

Meaning of total partition under Section 171

Section 171 deals with assessment after partition of a Hindu undivided family. For Section 283(1), the special service rule is triggered after the Assessing Officer has recorded the statutory finding of total partition. The existence and date of that finding are therefore material when identifying the proper recipient of a later notice concerning the family's income.

Service after dissolution of firm or association of persons

Where a firm or other association of persons is dissolved, a notice concerning its income may be served on any person who was a partner, other than a minor, or a member of the association immediately before dissolution, as the case may be.

Meaning of association of persons

An association of persons, commonly referred to as an AOP in income-tax law, is included within the statutory definition of "person" under the Income Tax Act. Section 283(2) specifically addresses service after such an association has been dissolved.

Who should receive the notice under Section 283?

Evidence law before Bharatiya Sakshya Adhiniyam, 2023

Before 1 July 2024, questions about proving the existence, contents, issuance or electronic transmission of documents were generally governed by the Indian Evidence Act, 1872 together with the Information Technology Act, 2000, subject to the special rules of the Income Tax Act and Income-tax Rules. For electronic tax notices, the statutory rules on authentication and service remained distinct from the evidentiary rules governing proof of electronic records.

Relevant material in a Section 282A or 283 dispute may include the notice itself, electronic communication records, the authority shown on the document, the prescribed authentication data, the address used for service, the Section 171 partition finding, evidence concerning the last manager and members of the HUF, or documents establishing dissolution and the identity of former partners or AOP members.

Income-tax Act 2025 transition

The official Income Tax Department section mapping places Section 282A of the Income Tax Act, 1961 at Section 502 of the Income-tax Act, 2025 and Section 283 at Section 503. For proceedings spanning the legislative transition, the applicable statute and savings provisions should be checked with the date of the notice, proceeding, partition or dissolution.

Official references

• Income Tax Acts and official resources - Income Tax Department
• Section 282A - Income Tax Department
• Section 283 - Income Tax Department
• Income Tax Act 1961 as amended by Finance Act 2025 - official PDF
• Official section mapping navigator
• Income Tax e-Filing Portal
• India Code - Central legislation

Important: For a notice dispute, verify the law applicable on the date of issuance, the issuing authority, prescribed authentication, mode and address of service, and the underlying status of the assessee. For Section 283, verify the recorded total partition or dissolution and the recipient's legal status immediately before that event.