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Authentication of notices and other documents

Rule 127A - Rule - MISCELLANEOUS - Income Tax - Rule 127A - 1[127A.- (1) Every notice or other document communicated in electronic form by an income-tax authority under the Act shall be deemed to be authenticated,- (a) in case of electronic mail or e .....

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to the e-mail, if the notice or other document is in the attachment, and the e-mail is issued from the designated e-mail address of such income-tax authority; (b) in case of an electronic record, if the name and office of the income-tax authority- ( .....

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he attachment, and such electronic record is displayed on the designated website. (2) The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) shall specify the designated e-mail address of the income-tax .....

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