Authentication of notices: signature or prescribed electronic issuance validates documents; printed name and office suffice to authenticate.

Notices and documents under the Act must be signed in paper form or communicated electronically as per prescribed procedure; they are deemed authenticated if the name and office of a designated income-tax authority are printed, stamped or otherwise written thereon. A "designated income-tax authority" is any income-tax authority authorised by the Board to issue, serve or give such notice or document and to authenticate it in that manner.

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