Authentication of tax notices: issuance permitted in paper or electronic form under prescribed procedure, effective from prescribed commencement. The amendment substitutes the manuscript-signature requirement for notices and documents under the Income-tax Act with a provision allowing issuance ... Summary
Authentication of tax notices: issuance permitted in paper or electronic form under prescribed procedure, effective from prescribed commencement.
The amendment substitutes the manuscript-signature requirement for notices and documents under the Income-tax Act with a provision allowing issuance either in paper form or communicated in electronic form, provided such issuance complies with procedures to be prescribed, and specifies the commencement date for the revised issuance mechanism.
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