Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Electronic authentication of income-tax notices requires prescribed identity details, designated e-mail use, and approved website display. Electronic notices and other documents issued by an income-tax authority are deemed authenticated when sent through designated e-mail or displayed as an electronic record in the prescribed manner. Authentication depends on the authority's name and office appearing on the e-mail body, attachment, record, or attachment, as applicable, together with use of the designated e-mail address or designated website. The specified systems authority must prescribe the address, website, procedure, formats and standards for authenticity. The rule adopts the meanings of electronic mail, electronic mail message and electronic record from the Information Technology Act, 2000.
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.
Electronic authentication of income-tax notices requires prescribed identity details, designated e-mail use, and approved website display.
Electronic notices and other documents issued by an income-tax authority are deemed authenticated when sent through designated e-mail or displayed as an electronic record in the prescribed manner. Authentication depends on the authority's name and office appearing on the e-mail body, attachment, record, or attachment, as applicable, together with use of the designated e-mail address or designated website. The specified systems authority must prescribe the address, website, procedure, formats and standards for authenticity. The rule adopts the meanings of electronic mail, electronic mail message and electronic record from the Information Technology Act, 2000.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
