Method of authentication

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..... gnature certificate or through e-signature as specified under Information Technology Act, 2000 (21 of 2000) or through any other mode of signature notified by the Board/Commissioner in this behalf. (2) Each document including return filed online shall be signed by - (a) in the case of an individual, by the individual himself or by some person duly authorised by him in this behalf and where th .....

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..... orised signatory; (g) in the case of a trust, by the trustee or any trustee or authorised signatory; and (h) in the case of any other person, by some person competent to act on his behalf. (2) All orders and notices under this chapter / Part shall be issued electronically by the proper officer or any other officer authorised to issue any notice or order, through digital signature certific .....

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