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of <h1>Income Tax Rule 127A: Electronic Notice Authentication Requires Issuing Authority's Details via Designated Email or Website</h1> Rule 127A of the Income-tax Rules, 1962, outlines the authentication process for notices and documents communicated electronically by income-tax authorities. A notice or document is considered authenticated if it includes the name and office of the issuing authority and is sent from a designated email address or displayed on a designated website. For emails, the authority's details must be printed on the email body or attachment. For electronic records, the details must be part of the record or its attachment. The Principal Director General or Director General of Income-tax (Systems) specifies the designated addresses and procedures for ensuring authenticity.
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