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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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